I do not know about distributed transactions, how to set them up, etc. I simply call the whole thing in .NET via direct SQL. What I could do is call...

The Oracle Commit; is necessary to write data permanently to the tables - it has nothing to do with a transaction in SQL ;). So in Oracle you need it...

My problem is to convert this statement from Oracle (it is working perfectly) to SQL linked server.

The syntax for Insert and Update is clear:

INSERT OPENQUERY (linkedserver, 'SELECT fieldlist FROM tablename')...