Transfer the GTA 5 character to the new Xbox One from the friend’s Xbox One

For now, no. The official answer on this support question suggests that such functionality may be provided in the future.

You can still play on your 360, and rank up and get money, yes, but what you do on your 360 after the point of transfer, will not count for your Xbox One character.

For example, if you transfer your 360 level 50 character to Xbox One, and then play your Xbox one character for a while, ranking it up to 60, your Xbox 360 character will still be level 50. This goes both ways.