Except your argument on small ownership is quick decision making has a counter arguement… shareholders… they appoint a small group for daily operations and decisionmaking. But the real power is with the shareholder meeting and a large group of possibly anonymous owners.
That would be true if companies did not create elaborate constructions and park money in tax havens.
I’d almost say that companies should be taxed (a different rate) not on profits but on revenue. If they make the revenue in your country, it should be taxed in your country.