Step 1: Recall the laws of reflection and refraction.
- Reflection: angle of incidence = angle of reflection.
- Refraction: Snell’s law, \(n_1 \sin i = n_2 \sin r\).
Step 2: Universality.
Both laws hold true regardless of surface shape or media, but they are defined precisely at the point of incidence, where the light ray meets the boundary.
Final Answer:
\[
\boxed{\text{point of incidence}}
\]