use XML::Twig;
use Data::Dumper;

# let's emulate XMLin even more simple (for now)

sub XMLTwin {
  if (-e $_[0]) { return XML::Twig->new->parsefile($_[0])->simplify( keyattr => []); }
}

# let's emulate XMLout even more simple than XML::Simple (for now)
sub XMLTwout {
  my $elt;
  my $twig = XML::Twig->new(pretty_print => 'indented', empty_tags   => 'html');
  my $xmltag = "opt";

  sub create_element { # needs to be a internal subroutine only for XMLTwout...
    my $gi   = shift;
    my $data = shift;
    my $t = XML::Twig::Elt->new($gi);
    if (ref $data) {
       while (my ($k,$v) = each(%$data)) {
          if ($k ne "outline") { create_element($k, $v)->paste(last_child => $t);
          } else { $t->insert_new_elt( last_child => $k => { '#CDATA' => 1 }, $v); }
       }
    } else { $t->set_text($data); }
    $t;
   }

  if ($_[1]) { $xmltag = $_[1] };
  $elt = create_element($xmltag => $_[0]);
  $twig->set_root($elt);
  undef($elt); # let's clear some memory here
  print Dumper($elt);
  return $twig->sprint();
}                        


# some test code ;  

 my $file = 'test.xml';
 my $xmldata = XMLTwin($file); # let's get it in
 my $xmlout = XMLTwout($xmldata); # let's get it out ...
 print $xmlout;