@Wei Wei Apologies for the delay in response and all the inconvienince caused because of the issue.
Windows Enterprise E3 licensed users are entitled to avail of the below stipulated remote virtualization rights, which means that each licensed user is permitted to remotely access 4 virtual instances of Windows on a dedicated device or on a dedicated, on-premise server . There's no need to license separate copies of Windows 10 Pro for such use (remote virtual access/use of Windows instances on a dedicated server) because the stipulated rights permit both access/use of such virtual instances of Windows 10 Pro without a qualifying OS, and the applicable rights also permit down-editioning from Enterprise to Pro , hence the licensed users can avail of Windows 10 Pro without any further license. These remote virtualization rights can be accessed/used through any of the listed licenses provided that they have not been purchased under a Microsoft Cloud Agreement (aka CSP) and Microsoft Customer Agreement or by way of the Student Use Benefit.
Bear in mind, that local virtualization and local physical OSE use rights however require the licensed user's devices to be licensed through a qualifying OS, you can find below which Windows 7 editions suffice.
Windows software acquired through a volume licensing agreement may only be installed or activated on devices licensed to run one of the qualifying operating systems (OS) below:
Software Assurance) applies to the following licenses.
• Windows 10 Enterprise E3/E5
• Windows 10 Enterprise per device
• Windows 10 Education E3/E5
• Windows VDA E3/E5
• Windows VDA per device
This provision does not apply to SLs acquired under the Microsoft Cloud Agreement and Microsoft Customer Agreement or by way of the Student Use Benefit.
You may run Windows software acquired through a volume licensing agreement on up to four Virtual OSEs locally on Licensed Devices. This local use right applies to VDA Per Device licenses only if the Licensed Device is also licensed with a Qualifying Operating System. Licensed Users may run Windows software acquired through a volume licensing agreement on up to four Virtual OSEs locally on devices licensed with a Qualifying Operating System. If all permitted Virtual OSEs are used Customer may use the Physical OSE only to host and manage the Virtual OSEs.
Any user of a Licensed Device, or any device used by a Licensed User, may remotely access up to four Virtual OSEs or one Physical OSE of Windows software acquired through a volume licensing agreement on (a) device(s) dedicated to Customer’s use. Dedicated Servers that are under the management or control of an entity other than Customer or one of its Affiliates are subject to the Outsourcing Software Management clause. Notwithstanding anything to the contrary in the Outsourcing Software Management clause, Customer’s VDA E3 and E5 Licensed Users may remotely access Windows software under these Remote Virtualization rights on any Listed Provider’s Servers dedicated to Customer’s use.
Hope it helps!!!
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