If you're talking about linking tables in the subreport, the same sort of linking RULES apply (i.e., inner join, left join, etc.), but since the subreport is actually a separate, embedded entity, it doesn't necessarily have to use any of the TABLES in the main/parent report.
If you're referring to the field/data links between the main & the subreport, the "Insert Subreport" wizard creates a formula in the subreport that's used to "catch" the linking value passed from the main report.
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