In SQL Server 2008, Microsoft has introduced a number of new date and time data types. One of these is the datetimeoffset data type. This data type includes an offset from UTC time as well as the datetime value and ensures that the datetime can be retrieved in UTC or a particular timezone based on this offset. There are also new functions to allow for conversions between different time zones using the new function SWITCHOFFSET().
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Reference : Rohit Garg (http://mssqlfun.com/)