If × denotes the Cartesian product, and if a ∈ A and b ∈ B, then (a, b) ∈ A × B.
First prove that A × (B - C) ⊆ (A × B) - (A × C):
Let a ∈ A and b ∈ B - C.
By definition of the product, (a, b) ∈ A × B.
By definition of complement, b ∈ B and b ∉ C.
So (a, b) ∈ A × B and (a, b) ∉ A × C.
By definition of complement, (a, b) ∈ (A × B) - (A × C).
Therefore, A × (B - C) ⊆ (A × B) - (A × C).
Prove the other direction, that (A × B) - (A × C) ⊆ A × (B - C):
Let (a, b) ∈ (A × B) - (A × C).
By definition complement, (a, b) ∈ (A × B) and (a, b) ∉ (A × C).
By definition of the product, a ∈ A, b ∈ B, and b ∉ C.
By definition of complement, b ∈ B - C.
By definition of the product, (a, b) ∈ A × (B - C).
Therefore, (A × B) - (A × C) ⊆ A × (B - C).
Hence the two sets are equal. QED