@link
The @link tag points from the described element to an external web resource: a specification, an RFC, a blog post explaining a tricky algorithm, or a page in an external vendor's documentation. Unlike @see, which can reference either a symbol in the codebase or a URI, @link only ever points outside the codebase — its argument must be a well-formed URI, never a class, method, or constant reference.
Parsing a @link tag produces a LinkTag instance:
It exposes $reference — the parsed UriReference — inherited from ReferenceTag, not $uri: that name is only the constructor parameter used before forwarding the value to the parent class.
@link may also be used inline, nested inside a description as a {@link ...} sequence, rather than only on its own line:
Defined by the PSR-19 draft and phpDocumentor's own page; the underlying URI syntax follows RFC 3986.