What is the best way to store DateTime?
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There is actually no choice. You have to introduce some kind of "base time", typically UTC (but depends upon particular needs) along with a properly tested yet reliable "relative system" (which might be as easy as specifying +/- with respect to the UTC time). Such a solution would indeed satisfy all the needs you mentioned and proved to be "best practice" for such apps like market-trading account systems, where the date and time is one of the most valuable factors.
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