<div id="global">
    <div id="inner"></div>
</div>

#global{
    margin: 0px auto;
    width: 300px;
    height: 300px;
    position:relative;
    top: 0px;
    background-color: #ff0000;
}
#inner{
    width:100px;
    height: 100px;
    position: absolute;
    background-color: black;
    right: -50px;
    top: -50px;
}

html{overflow-x:hidden;}

<div id="inner"></div>
<div id="global">
</div>

#global{
    margin: 0px auto;
    width: 300px;
    height: 300px;
    position:relative;
    top: 0px;
    background-color: #ff0000;
    z-index: -1;
}
#inner{
    width:100px;
    height: 100px;
    position: relative;
    background-color: black;
    margin: auto;
    z-index: 2;
    left: 150px;
    top: 50px;
}