When to use BEGIN DISTRIBUTED TRANSACTION instead of BEGIN TRANSACTION in SQL Server?

For this question lets assume there are two servers, **ServerA** and **ServerB**, and there is a linked server setup on **ServerA** to **ServerB**. Let's also assume I have [REMOTE_PROC_TRANSACTIONS](https://learn.microsoft.com/en-us/sql/t-sql/statements/set-remote-proc-transactions-transact-sql?view=sql-server-ver15) set to ON for both servers. According to Microsoft's BOL for [BEGIN TRANSACTION](https://learn.microsoft.com/en-us/sql/t-sql/language-elements/begin-transaction-transact-sql?view=sql-server-ver15) : > The local transaction started by the BEGIN TRANSACTION statement is **escalated to a distributed transaction** if the following actions are performed before the statement is committed or rolled back: > - An INSERT, DELETE, or UPDATE statement that references a remote table on a linked server is executed. The INSERT, UPDATE, or DELETE > statement fails if the OLE DB provider used to access the linked > server does not support the ITransactionJoin interface. > > - A call is made to a remote stored procedure when the REMOTE_PROC_TRANSACTIONS option is set to ON. Given the above, are there any cases where it makes sense or is mandatory to explicitly use BEGIN DISTRIBUTED TRANSACTION? Specifically, I'm planning to call a stored procedure (that executes DML queries) on **ServerB** via the linked server from **ServerA** with the same **transaction** wrapped around some DML statements executed on **ServerA** as well. My goal is to achieve transactional consistency for both sets of DML queries happening between the two servers.