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We use the known soft and collinear limits of tree- and one-loop scattering amplitudes---computed over a decade ago---to explicitly construct a subtraction scheme for next-to-next-to-leading order (NNLO) computations. Our approach combines partitioning of the final-state phase-space together with the technique of sector decomposition, following recent suggestions in Ref. 34. We apply this scheme to a toy example: the NNLO QED corrections to the decay of the Z boson to a pair of massless leptons. We argue that the main features of this subtraction scheme remain valid for computations of processes of arbitrary complexity with NNLO accuracy.
Boughezal et al. (Tue,) studied this question.