Is there widely accepted notion of tangent plane(or similar) for a vertex of a polyhedron?

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For a vertex v of a polygon, I think it is reasonable to define its tangent line as "a line passing through v, which is perpendicular to the angle bisecting line of angle v"

But in 3d, it is difficult to generalize such notion.
Is there widely accepted notion of tangent plane or similar thing which is meaningful, useful, for a vertex of a polyhedron ?