Before you install MS DTC, decide which MS DTC components to install on each network node.
An MS DTC transaction can begin on either a client computer or a server.
The transaction begins on the client when the application uses the C or C++ BEGIN TRANSACTION statement. In this case, the MS DTC client utility must be installed on the client computer to begin the transaction and propagate it from the client to the server.
The transaction begins on the server when the Transact-SQL BEGIN DISTRIBUTED TRANSACTION statement is used. The BEGIN DISTRIBUTED TRANSACTION statement can reside either in the client application or a SQL Server stored procedure. In this case, the MS DTC client utility is not required on the client computer.
Regardless of whether a transaction begins on a client or a server, one complete MS DTC service on a participating network node must function as the transaction's commit coordinator.