A system and method for coding a picture in a multi-layer bitstream is disclosed. In one aspect, the method includes encoding at least one layer of the multi-layer bitstream in accordance with a first coding scheme. The multi-layer bitstream may comprise a base layer. The method further includes encoding a conformance window flag and at least one position offset for the picture in a Video Parameter Set (VPS) of the base layer. The conformance window flag may indicate that the VPS comprises the at least one position offset.