Used when you want to return two or more rows that tie for last place in the limited results set.
SELECT TOP (10) [TaskName], [TodoListId] --> Returns only 10 rows
FROM [dbo].[TodoItems] ORDER BY [TodoListId]
SELECT TOP (10) WITH TIES [TaskName], [TodoListId] --Returns with last row match data
FROM [dbo].[TodoItems] ORDER BY [TodoListId]
SELECT ProductID, ProductName, ListPrice
FROM Production.Product
ORDER BY ListPrice DESC
OFFSET 10 ROWS --Skip 10 rows
FETCH NEXT 10 ROWS ONLY; --Get the next 10