Dan Sperber (1994) Understanding verbal understanding. In J. Khalfa (ed.), What is Intelligence? (Cambridge University Press), 179-198.

“…Full-fledged communicative competence involves, for the speaker, being capable of having at least third-order meta-representational communicative intentions, and, for the hearer, being capable of making at least fourth-order meta-representational attributions of such communicative intentions. … This does not imply that communicators are conscious of the complexity of their mental representations. What it does imply is that every tier of these representations may play a role in inference…” [PDF version]