Subdomain vs Folder
This has come up enough, and I know I have shared lots of this info many times in Hipchat, but hey using a forum may be easier :)
Google Official response
Hubspot also addressed it in their forum, which may be handy to review if you need to lift some arguments -- because they also, like us do not allow sub-folders.
However, I will warn you that SEO people in general will never agree. As you can see here:
@linc has written also something here you can reference if you need:
If you have any others, please share your other resources.
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