declare
  rTableAttr cTable%rowtype;
  sSQL varchar2(1024);
begin
  sSQL := 'begin select * into :rTableAttr from C_TABLE@'||cDBLINK||' where CODE = :p_CODE; end;';
  execute immediate sSQL using out rTableAttr, in 'CODE';
end; 

DECLARE
   TYPE EmpCurTyp IS REF CURSOR;
   emp_cv   EmpCurTyp;
   emp_rec  emp%ROWTYPE;
   sql_stmt VARCHAR2(200);
   my_job   VARCHAR2(15) := 'CLERK';
BEGIN
   sql_stmt := 'SELECT * FROM emp WHERE job = :j';
   OPEN emp_cv FOR sql_stmt USING my_job;
   LOOP
      FETCH emp_cv INTO emp_rec;
      EXIT WHEN emp_cv%NOTFOUND;
      -- process record
   END LOOP;
   CLOSE emp_cv;
END;