#!/usr/bin/perl -w
use strict;

use XML::Twig;

XML::Twig->new( start_tag_handlers => 
                  { _all_ => sub { print join( ' - ' => values %{$_->atts}), "\n"; } }
              )
          ->parse( \*DATA); 

__DATA__
<doc>
  <elt att="first attribute">text</elt>
  <elt att="second attribute" att2="foo">text</elt>
  <elt att="bar">text</elt>
</doc>