In this paper, we present early work exploring two essential socio-cognitive capacities for intelligent social behavior: perspective-taking, the ability to represent and utilize others’ viewpoints, and abductive reasoning, the ability to generate plausible explanations. Together, these competencies facilitate the generation of hypotheses about self, other, and the world. We describe extensions to the Event Calculus and Abductive Event Calculus that support these capacities, and provide a set of minimal, illustrative scenarios that demonstrate how these capacities facilitate practical reasoning tasks.