For me, the main thing is that the term from a subsidiary taxonomy is automatically included in the parent taxonomy. Whether it will be reflected in the URL for me is not important, but ideally it is desirable to give the user the opportunity to choose: display the hierarchy in the URL or not.
taxonomies:
category: "categories"
person: "persons"
annotator: "persons/annotators" -- hierarchy in the URL as option.
author: "authors"
recipient: "recipients"