[Tex/LaTex] How to tagged PDFs be created that support Universal Accessibility and reflowing

accessibilitypdfpdf-atagged-pdf

How to create tagged PDF such that they will be:

  1. good enough for PDF/UA
  2. "reflowable" on smaller screens and ebook readers

Any syntax & any engine are of interest, but I'm most interested in using LaTeX with [Xe|pdf]latex engines.

Best Answer

Ross Moore talked about tagged pdf at TUG 2010:
http://river-valley.zeeba.tv/tex-mathml-for-tagged-pdf-the-next-frontier-in-mathematical-typesetting/

He mentioned that he uses an "extension" of pdfTeX, but I don't know the details. There would certainly need to be a lot of work done to transform the structure of a LaTeX document into a form that a re-flowable PDF viewer could take advantage of.