This article introduces a new way to decide how companies are taxed based on their ownership structure. The main idea is to see if the firm is mostly owned by just a few people. If five or fewer individuals control over half of the firm's value, then their profits are taxed in a specific way. This method has been used in different rules over time to prevent misuse. It aligns with economic theories that focus on whether a company is run mainly for the benefit of the owners. By looking at who owns most of a company, the tax system can better adapt to how businesses operate and help ensure fair taxation.