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README.md

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+---
+license: gemma
+base_model: google/gemma-3-12b-it
+language: [en]
+tags: [legal, tax, incorporation, startup, ollama, gemma3]
+---
+
+# FR-Start — Startup Incorporation Advisor
+
+**Fahrenheit Research** · Runs 100% locally via [Ollama](https://ollama.com) · No API, no cloud, no data leaves your machine.
+
+FR-Start tells startup founders **where to incorporate and why**, across the **United States, India, the UAE, Singapore, and the United Kingdom**. It runs a structured intake, then applies a fixed decision priority — investors > market access > founder tax residency > compliance cost > tax — grounded in a curated, dated knowledge corpus covering:
+
+- corporate & indirect tax, entity types with pros/cons
+- compliance load, setup cost/time, banking friction
+- hiring & payroll costs, founder personal tax, exit & M&A treatment
+- grants & incentives, cross-border rules (flips, PE/POEM, withholding, transfer pricing, FEMA)
+- step-by-step incorporation playbooks per jurisdiction
+
+## Architecture
+
+This is a **knowledge-augmented model**, not a fine-tune: the base model is **Gemma 3 12B (12 billion parameters)**, and all regulatory facts live in an auditable Markdown corpus fused into the model's system layer at build time. Facts carry `as_of: 2026-08` dates (web-verified August 2026). Updating a tax rate is a one-line corpus edit + rebuild — no training run.
+
+## Use
+
+```bash
+ollama pull gemma3:12b
+ollama create fr-start -f Modelfile
+ollama run fr-start "SaaS founder in Bangalore raising from US VCs — where do I incorporate?"
+```
+
+Needs ~10 GB RAM. The `corpus/` directory in this repo is the full knowledge base — edit it, bump the `as_of` dates, and re-run `ollama create` to refresh.
+
+## Limitations
+
+- **Not legal or tax advice.** Rates and rules change; every answer carries as-of dates and must be verified with a qualified professional before acting.
+- Covers only the five listed jurisdictions.
+- A 12B local model: reliable on corpus-grounded questions, thinner on novel multi-jurisdiction edge cases than frontier models.
+
+Base model weights are Google's Gemma 3, used under the [Gemma Terms of Use](https://ai.google.dev/gemma/terms). This repo distributes only the knowledge corpus, Modelfile, and tooling.