VoIP-to-VoIP connections permit the termination and reorigination of transferred and forwarded calls over the VoIP network. VoIP-to-VoIP connections are used for hairpin call routing and for H.450 tandem gateways. The only type of VoIP-to-VoIP connection that is supported by Cisco CME 3.1 or a later version is H.323-to-H.323 connection.
VoIP-to-VoIP connections are disabled on the router by default, and they must be explicitly enabled to make use of hairpin call routing or an H.450 tandem gateway.
http://www.cisco.com/en/US/docs/voice_ip_comm/cucme/admin/configuration/guide/cmetrans.html#wp1121203