We have tested this between a few different versions of SQL Server, all running on Windows Server 2016 (with current updates installed) and MSOLEDBSQL driver 18.2.2.0 installed:
*** ISSUE PRESENT - MS DTC ERROR ON SELECT ***
Local Server: Microsoft SQL Server 2014 (SP3-CU3) (KB4491539) - 12.0.6259.0
Remote Server: Microsoft SQL Server 2014 (SP3-CU2) (KB4482960) - 12.0.6214.1
*** ISSUE PRESENT - MS DTC ERROR ON SELECT ***
Local Server: Microsoft SQL Server 2014 (SP3-CU3) (KB4491539) - 12.0.6259.0
Remote Server: Microsoft SQL Server 2017 (RTM-CU15-GDR) (KB4505225) - 14.0.3192.2
*** NO ISSUE - SELECT WORKS NORMALLY ***
Local Server: Microsoft SQL Server 2017 (RTM-CU15-GDR) (KB4505225) - 14.0.3192.2
Remote Server: Microsoft SQL Server 2014 (SP3-CU3) (KB4491539) - 12.0.6259.0
*** NO ISSUE - SELECT WORKS NORMALLY ***
Local Server: Microsoft SQL Server 2017 (RTM-CU15-GDR) (KB4505225) - 14.0.3192.2
Remote Server: Microsoft SQL Server 2017 (RTM-CU15-GDR) (KB4505225) - 14.0.3192.2
It seems that the bug is present when the driver is used from a linked server on a SQL Server 2014 instance. The other way around seems fine - if the local server is SQL Server 2017 the bug isn't present.