  We present a novel subtraction method to remove the soft and collinear
divergences at next-to-leading order for processes involving an arbitrary
number of fragmentation functions, where this method acts directly in the
hadronic centre-of-mass frame. We provide the analytical formulae of the
subtraction terms in the general case where all the final state partons
fragment to hadrons and for the two special cases when one of the partons of
the final state does not fragment, i.e. it is a photon or involved in a jet.
