Brain mechanisms of visuospatial perspective-taking in relation to object mental rotation and the theory of mind

Visuospatial perspective-taking (VPT) is a process of imagining what can be seen and how a scene looks from a location and orientation in space that differs from one's own. It comprises two levels that are underpinned by distinct neurocognitive processes. Level-2 VPT is often studied in relation to two other cognitive phenomena, object mental rotation (oMR) and theory of mind (ToM). With the aim to describe the broad picture of neurocognitive processes underlying level-2 VPT, here we give an overview of the recent behavioral and neuroscientific findings of level-2 VPT. We discuss its relation to level-1 VPT, which is also referred to as perspective-tracking, and the neighboring topics, oMR and ToM. Neuroscientific research shows that level-2 VPT is a diverse cognitive process, encompassing functionally distinct neural circuits. It shares brain substrates with oMR, especially those parietal brain areas that are specialized in spatial reasoning. However, compared to oMR, level-2 VPT involves additional activations in brain structures that are typically involved in ToM tasks and deal with self/other distinctions. In addition, level-2 VPT has been suggested to engage brain areas coding for internal representations of the body. Thus, the neurocognitive model underpinning level-2 VPT can be understood as a combination of visuospatial processing with social cognition and body schema representations.