my $xml = XML::Twig->new(
    pretty_print => 'nsgmls',   # nsgmls for parsability
    output_encoding => 'UTF-8',
    twig_roots => { 'office:body' => 1 },
    twig_handlers =>
    {
        # link anchors (text:boomark) must be handled before 
        # processing the internal links
        '*[text:bookmark]' => \&handler_bookmark,
. . .
$xml = XML::Twig->new(
    pretty_print => 'nsgmls',
    empty_tags => 'html',
    output_encoding => 'UTF-8',
    twig_roots => { 'office:body' => 1 },
    twig_handlers =>
    {
        # links (text:a) must be handled separately from link targets
        'text:a' => \&handler_links,
. . .
sub handler_bookmark {
    my ($twig, $bookmark)= @_;

    my @bmk = $bookmark->children('text:bookmark');
    foreach my $bk (@bmk) {
        my $l = $bk->trimmed_text;
        my $t = $l;
        $t =~ s/\s/_/g;

        my $anchor = $bk->att('text:name');
        $bookmarks{$anchor}{'label'} = $l;
        $bookmarks{$anchor}{'target'} = $t;
        $bk->set_text("\n { ".$anchor.' }');
        $bk->parent->merge($bk);
    }
}

sub handler_links {
    my ($twig, $link)= @_;

    my $href = $link->att('xlink:href');
    $href =~ s/^\#//;
    my $l = $bookmarks{$href}{'label'};
    my $t = $bookmarks{$href}{'target'};

    if (! $l) {
        $l = $link->trimmed_text;
        $link->set_text("[$href $l]\n");
    } else {
        $link->set_text("[$t $l]\n");
    }
    $link->parent->merge($link);
}
. . .