Building New SQL Server To Migrate from Old one and need to figure out how I need to license it.

So my head is spinning on setting up a New SQL Server.
Current setup is Microsoft Server 2003 Standard and Microsoft SQL Server 2000 Standard. Nothing was maintained with Software assurance.
Environment:
Database is Limited to 2008 R2 Standard as Highest release I can use with it. So I know I need to do a Downgrade.
New Server can Be either Microsoft Server standard 2008 or 2012 x64.
The Domain Controller for right now is going to remain a Machine with Server 2003 Standard x86. It is Licensed with 30 Cals.
The office Environment:
The Office has any where from 5-7 employees.
They have 3 Office locations and employees are in 1 of the three locations depending on the day.
Between all 3 Offices they have 27 computers.
Employees also can access multiple machines through out the day.
Reception, Checkout and Third employee will be at their own machine.
3 Employees will be accessing their main machine but also float to at the most 6 other machines located in the office these machines are logged in in the morning using their own user name Employees don't login or logout on them throughout the day.
If they are in The Main Office they access the SQL server machine directly.
If they are in one of the two satellite offices the Employees will access the SQL server through the front end running on Terminal Services running on the SQL server.
My New Server will be Either a 4 or 6 core Xeon Processor.
So the Questions.
Lets say the scenario is I am buying Windows 2012 Server and Cals and Buying SQL 2012 Server and Cals and will be downgrading both to 2008.
How do I need to license Windows Server? How many Cals do I need and what way should they be setup?
How do I need to license SQL Server? By Server? By Core? How Many Cals do I need?
Thank You.

Hi,
In addition, basically a downgrade is possible in case the SQL Server editions are the same. Downgrade is only supported in case a downgrade of e.g. SQL2012 Enterprise to SQL2008R2 Enterprise is done.
I have attached a link to the SQL Server 2012 Licensing Reference Guide. Look at “Upgrades, Downgrades and Step-Ups” section of the document and check which version and editions are supported for the downgrade.
SQL_Server_2012_Licensing_Reference_Guide
Hope it helps.
Tracy Cai
TechNet Community Support

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