A perfectly inertial frame cannot be defined due to the complexities of motion in the universe. The Earth's rotation and its orbit around the sun complicate the concept, as it is always in motion relative to other celestial bodies. For practical purposes, a sufficiently large frame can be considered inertial if it encompasses the relevant forces at play. For example, when studying atomic interactions, the Earth is typically adequate, but for oceanic flows, its rotation must be factored in. Ultimately, the definition of an inertial frame is context-dependent and varies based on the scale of observation.