A foreign citizen with L1 L2 Intra company Transfer Visa i.e., may act as pilot in the 135 basic certificate, being employee of the foreign company that is investing in USA?
If you mean as a full-time pilot, I believe the basic answer is "no".
Being a pilot employed by the foreign company does not (by itself) qualifies the pilot as having "specialized knowledge" in the context of an L-visa. "Specialized knowledge" here means having "proprietary" knowledge of (secret) company procedures which even other employees will not know.
This definition is almost mutually-exclusive with piloting where appropriate knowledge should be widely disseminated via training, standards, procedures, etc.
The foreign employee could come in as an L-1 manager (or executive), if flying duties is incidental to the job. E.g., as the "Operations Manager". However, the employee should already be a bonafide manager or executive with the foreign company abroad, prior to the transfer (and can provide evidence to that effect).
As always with legal matters its beneficial to consult a qualified attorney.