In most cases....yes, if you correctly setup a VPN, make a connection....you can look in Network Places and see computers on the "other" network you just connected to. Just as if you were sitting right there in the building with them...except naturally the connection will be much slower, you're not on the local area network.
Now, many ways of doing it. You're asking about the "router to router VPN", or "software client to router VPN"...in which case you're authenticated to be allowed to the inside of the router...but you'll still have to authenticate to the network itself (such as the server).
Or your could have a Windows Server VPN, where you connect to the server itself...such as a multiply homed server with a WAN NIC for VPN authentication. That one connection allows you into both.
What VPN does, is allow a secure method to attatch to the network....to do whatever it is you want to do...hit up Outlook Web Access, or Remote Desktop/Terminal Server, connect to any computer on the network. You can keep all those services tucked away privately, the only access to the network is VPN, which if setup correctly, can be good and secure. Versus...having those sevices availably publically by forwarding/opening ports...which is less secure, and less options.
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