It entirely depends on the room. No rule will apply to every room and every speaker configuration. Because low bass information has large wavelengths (in the bottom octave, the waves will be longer than the average room), it functions a little differently than midrange and highs, which are fairly short. What happens with these long waves is, they start to intersect and overlap creating standing waves. The waves "excite" the room in a particular way based on where the source is located in the room, which is why location is pretty important for the sub, and also the size and shape of the room will affect where those standing waves collect. Placing the sub in a corner tends to cause the bass to collect more towards the center of the room, while placing the sub in the center of the room would cause the opposite - bass will collect near the center of each wall. Next comes performance of specific frequencies and whether or not collections of standing waves may cancel or exaggerate particular frequencies based on room dimensions (relative to the wavelength of a given frequency) and sub location. A perfectly square or nearly square room can be tough to get good bass in because cancellation is almost a guarantee with the reflected waves occurring at equivalent intervals. This is also the case for a room that is a 2:1 ratio, depending on the dimensions.
Placement creates a basically inverse room response, and what this in turn means is you can place the sub in your listening position and then go take response readings around the room with an SPL meter to determine the best possible locations for the sub. This is referred to as the "crawl" method, as you should be taking readings about where the sub will actually be located.