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I usually put the anchor at the start of the paragraph. Otherwise the return clicks simply puts the number as the first character on the "page," which I find rather confusing. (I suppose if it were a long paragraph, I'd put the anchor at the beginning of the sentence.)
Some books put a Back link on top of the note (I suppose it could also go at the end). This presumably to give the reader a bigger target to click on. For the same reason, instead of a miniscule asterisk or roman numeral, I generally render it in square brackets, like [1].
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