We propose a framework for the implementation of a subtraction formalism at
NNLO in QCD, based on an observable- and process-independent cancellation of
infrared singularities. As a first simple application, we present the
calculation of the contribution to the e+e- dijet cross section proportional to
C_F T_RComment: 42 pages Latex; 7 figures included. Modifications to the text, and
references added; the results are unchange