my $filename="Taps/Output.xml";
my $fh;
open($fh, '>:encoding(UTF-8)', $filename) or die "file, $!";

   foreach my $file(glob 'Taps/DA*')
   {
   my $tap3 = TAP3::Tap3edit->new();
   $files= basename($file); #<< are you sure this is needed/does it work?
   $tap3->decode($files) || die $tap3->error;
   print $fh $dump->pl2xml($tap3->structure);  
    }
close $fh;