  We consider the most general form of soft and collinear factorization for
hard-scattering amplitudes to all orders in perturbative Quantum
Chromodynamics. Specifically, we present the generalization of collinear
factorization to configurations with several collinear directions, where the
most singular behaviour is encoded by generalized collinear splitting
amplitudes that manifestly embed the breaking of strict collinear factorization
in space-like collinear configurations. We also extend the analysis to the
simultaneous soft-collinear factorization with multiple collinear directions
and show how na\"{\i}ve multiplicative factorization do not hold.
