The manual says, in section 4.2 Internal links: Targets may be located anywhere; sometimes it is convenient to put them into a comment line. For example
# <<My Target>> But if I use such commented targets, then the new exporter does not see them, neither the one to LaTeX nor the HTML one. Thought you might want to know. I'm using Org-mode version 7.8.09 (release_7.8.09-519-geb48e4) Best regards, Rafael