It's called PHP short tags. If short tags is enabled the two notations are equivalent, but short tags can be disabled on some servers so it's usually best to write the tag in full in you are in doubt.
The documentation has this to say:
short_open_tag boolean
Tells whether the short form (<? ?>) of PHP's open tag should be allowed. If you want to use PHP in combination with XML, you can disable this option in order to use <?xml ?> inline. Otherwise, you can print it with PHP, for example: <?php echo '<?xml version="1.0"?>'; ?> . Also if disabled, you must use the long form of the PHP open tag (<?php ?>).