Each dialect of SQL is different. You could use ANSI SQL but a) not all of ANSI SQL is implemented by most DBMS and b) most DBMS's have implementation-specific optimisations which will perform better for some cases.
So I'd say, don't go for ANSI SQL. It won't always work and sometimes it will work slower than taking advantage of a vendor's non-standard implementations.
Specifically, Oracle requires a StoredProcedure to return a REF_CURSOR from a stored procedure to fill a DataSet. SQL Server doesnt; the SP returns what the sp SELECTed. You're going to have to change your SP's to get rid of the returned REF_CURSOR.
Date handling is quite different: Oracle needs a to_date to turn a string into a date in where clauses etc; SQL Server just takes the string and converts it for you. And so on and so on. (I'm not at all sure what the ANSI Standard is, or even if it covers this!) To avoid changing your SQL you could add create SQL Server function called to_date, but this is now going to slow up your SQL.
If you have much PL/SQL in stored procedures, you have a big job converting it to T-SQL. They are quite different.
Good luck!