  We propose a novel local subtraction scheme for the computation of
Next-to-Leading Order contributions to theoretical predictions for scattering
processes in perturbative Quantum Field Theory. With respect to well known
schemes proposed since many years that build upon the analysis of the real
radiation matrix elements, our construction starts from the loop diagrams and
exploit their loop-tree dual representation. Our scheme implements exact phase
space factorization, handles final state as well as initial state singularities
and is suitable for both massless and massive particles.
