These terms are best regarded as synonymous with rate-controlling step. However, other meanings that have been given to them should be mentioned, as it is necessary to be aware of them in order to avoid confusion. Sometimes the term rate-determining is used as a special case of rate-controlling, being assigned only to an initial slow step which is followed by rapid steps. Such a step imposes an upper limit on the rate, and has also been called rate-limiting. In view of the considerable danger of confusion when special meanings are applied to rate-determining and rate-limiting, it is recommended that they be regarded as synonymous, with the meaning explained under the entry rate-controlling step.
See: Michaelis–Menten kinetics
PAC, 1994, 66, 1077. 'Glossary of terms used in physical organic chemistry (IUPAC Recommendations 1994)' on page 1157 (https://doi.org/10.1351/pac199466051077)