An inertial reference frame (or inertial frame in short) is a frame in which all the physical laws hold. For instance, in a rotating reference frame, Newton's laws have to be modified because there is an extra Coriolis force (such frame is an example of non-inertial frame). Here, "rotating" means "rotating with respect to some inertial frame". Therefore, although it is true that a reference frame can always be chosen to be any physical system for convenience, any system has to be eventually described by an inertial frame, directly or indirectly. Finally, one may ask how an inertial frame can be found, and the answer lies in the Newton's laws, at least in Newtonian mechanics : the first law guarantees the existence of an inertial frame while the second and third law are used to examine whether a given reference frame is an inertial one or not.