Let a change of orthonormal coordinates be represented by a rotation matrix . Since both angular momentum and angular velocity are vectors,
Using in both frames gives
for every vector . Multiplication by yields
which is exactly the transformation law for a rank-two tensor. Thus is a rank-two tensor.
Put . The vector triple product gives
Therefore
At the centre of mass,
Expanding the first formula, the terms linear in vanish because the centre of mass is the origin, while . Hence the parallel axis theorem in tensor form is

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