I present a new method for the local subtraction of infrared divergences
at next-to-next-to-leading order (NNLO) in QCD. The method aims at minimising
the complexity of the problem through a partition of the phase space, still
allowing an analytic integration of the ensuing subtraction counterterms.
A connection between infrared subtraction and factorisation of scattering
amplitudes to all orders in perturbation theory is then traced, enabling
the construction of subtraction counterterms beyond NNLO.