Coin-to-Coin Transfers are simply the trading one type of coin for another.
In BitTaxer, Coin-to-Coin transfers are displayed like the screenshot below:
Coin-to-Coin transfers are broken down in BitTaxer by the buying and selling actions, and each action and related information are added as separate transactions in the user record. As you can see from the screenshot, the overall total traded matches on the buy and sell line, but each line describes the action (type), coin, quantity, total, and fees associated with the buying and selling actions.
The fees that were applied to the transfer will display on whichever side of the transaction the user is tied to.
Meaning, if the user originally owned and initialized the SALE of a coin, in which they received the value of the sale in another coin, the fees would be applied to the SELL line and displayed as such in BitTaxer.
In contrast, if the user initialized the PURCHASE of a coin, using another coin as the currency for that purchase, then the fees would be applied to and displayed on the BUY line in BitTaxer.
Coin-to-Coin Transfers and Like-kind Exchanges
For information regarding trades and like-kind exchanges, please review this article in BitTaxer's FAQ: Are Coin-to-Coin Trades Considered Like-Kind Exchanges?