company_security.xml

<?xml version="1.0"?>
<odoo>
    <data noupdate="1">
        <record model="ir.rule" id="res_product_category_rule">
            <field name="name">res.product.category company</field>
            <field name="model_id" ref="product.model_product_category"/>
            <field name="domain_force">['|', ('company_id', 'in', company_ids),
                ('company_id', '=', False)]
            </field>
        </record>

    </data>
</odoo>