Rotation Space
Rotation Space (Matrix3 Controller)
The Rotation Space inherits the rotation of a specified target, this is better than using an oritentaion constraint because it allows manual control of additional rotations without affecting the user interaction, it also preserves the parent constraint non uniform scale correctly.
You can use this controller in the head or limbs of a character rig so that they have a rotation space that follows an object different than their parents, like the torso or the main control. And those elements can still be animated manually without affecting the axis of rotation like the orientation constraint does.
Interface

Once you assign an Rotation Space controller, you can access its properties on the Rotation Space rollout on the Motion panel.