SQL Globalization - DateTimeOffset What is the recommended best practice when it comes to storing date/time for an application that needs to support multiple timezones?

Which is best ?


Use the SQL DateTime data type and insert date/time as UTC (e.g. convert local time to UTC in application business layer and pass to DB already in UTC format)
Use the SQL DateTimeOffset data type which will record the offset relative to UTC?
Use the DateTimeOffset datatype.  Each server would store the data locally in its own timezone, storing the offset from UTC as well.  When data is gathered to a central area, you can easily convert to UTC for comparison purposes.