The chapter examines that least trade-restrictive alternative analysis might leave in place a domestic regulation that provides benefits far smaller than the trade detriments it causes, and might strike down domestic regulation that is far more valuable than the trade detriments it causes. Cost-benefit analysis raises important moral concerns regarding the commensurability between different kinds of values, including especially between material and post-material values. The choice of legislators or courts to make particular decisions should be made using cost-benefit analysis. This chapter considers the role of international discipline by dispute resolution bodies, in comparison to multilateral treaty-making or other legislation. Treaty-making or other legislation may take the form of harmonization to one degree or another, or importantly, may take the form of agreed rules of prescriptive jurisdiction, such as mutual recognition or national treatment. More importantly, and more generally, any prohibition of discrimination requires a prior determination that two products or services are sufficiently 'like' to merit equal treatment.