I guess there are many ways to do this but here is one suggested by Microsoft:
DECLARE @OPENQUERY nvarchar(4000), @TSQL nvarchar(4000), @LinkedServer nvarchar(4000)
SET @LinkedServer = 'MyLinkedServer'
SET @OPENQUERY = 'SELECT * FROM OPENQUERY('+ @LinkedServer + ','''
SET @TSQL = 'SELECT au_lname, au_id FROM pubs..authors'')'
EXEC (@OPENQUERY+@TSQL)