if a subresource is uniquely identifiable without its owning entity, it is no subresource and should have its own namespace (i.e. /users/{user} rather than /companies/{*}/users/{user}).
Most importantly: never ever ever everer uses your entity's database primary key as the resource identifier. that's the most common mistake where implementation details leak to the outside world. you should always have a natural business key (like username or company-number, rather than user-id or company-id). the uniqueness of such a key can be enforced by a unique constraint, if you wish, but the primary key of an entity should never ever everer leave the persistence-layer of your application, or at least it should never be an argument to any service method. If you go by this rule, you shouldn't have any trouble distinguishing between compositions (/companies/{company}/users/{user}) and associations (/users/{user}), because if your subresource doesn't have a natural business key, that identifies it in a global context, you can be very certain it really is a depending subresource (or you must first create a business key to make it globally identifiable).