T-SQL nesting transactions for stored procedures

gistfile1.sql

DECLARE @mark CHAR(32) = replace(newid(), '-', '');
DECLARE @trans INT = @@TRANCOUNT;

IF @trans = 0
    BEGIN TRANSACTION @mark;
ELSE
    SAVE TRANSACTION @mark;

BEGIN TRY
    -- do work here

    IF @trans = 0
        COMMIT TRANSACTION @mark;
END TRY
BEGIN CATCH
    IF xact_state() = 1 OR (@trans = 0 AND xact_state() <> 0) ROLLBACK TRANSACTION @mark;
    THROW;
END CATCH