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Are Bookmarks and Hyperlinks treated the same in PDF documents?

Evan Sevy
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No, bookmarks (outlines) and hyperlinks (link annotations) are not equivalent -- but internally they can share some common elements. For example, a bookmark can be used to link to a specific page in a document and so can a hyperlink via Go-To Actions.

Rowan
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A bookmark references a specific page/paragraph/sentence/whatever within the PDF itself.

A hyperlink in a PDF can reference a bookmark (similar to #anchors in HTML) but can also point to external resources.

drudge
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    This is incorrect. A bookmark is an element in a tree structure that contains a set of actions to perform when clicked on. This action mechanism is/may be identical to that which is used in link annotations (there are two different mechanisms, a Destination or an Action). This is described in section 12.3.3 in the PDF spec (Document Outline), more specifically in table 153 - Dest and A. – plinth Oct 27 '10 at 18:46