My proof:
Let A, B and C be arbitrary sets.
As a means to prove such a statement we are going to verify that
x ∈ A - ( B - C ) ⇔ x ∈ ( A - B ) ∪ ( A ∩ C )
Note that
x ∈ A - ( B - C ) ⇔ x ∈ A ∧ x ∉ ( B - C ) ⇔ x ∈ A ∧ ( x ∉ B ∨ x ∈ C ) ⇔ ( x ∈ A ∧ x ∉ B ) ∨ ( x ∈ A ∧ x ∈ C ) ⇔ x ∈ ( A - B ) ∨ x ∈ ( A ∩ C ) ⇔ x ∈ ( A - B ) ∪ ( A ∩ C )
Hence,
A - ( B - C ) = ( A - B ) ∪ ( A ∩ C )
$$A\setminus(B\setminus C) = A \cap (B\setminus C)^C $$ $$=A\cap(B\cap C^c)^c = A\cap(B^c \cup C)$$ $$= (A\cap B^c)\cup(A\cap C)$$ $$=(A\setminus B)\cup(A\cap C)$$