#! /usr/bin/perl

use strict;
use Data::Dumper;

my ( %linked_dsc, $link_ref );
my ( %link_parent, %link_text );

# open (FILE, "./Data.txt") or die "Can't open input: $!";

$/ = "---\n";   # each iteration will read up to the next "---" line

while (<DATA>) {
    my ( $name ) = ( /Name = (.*)/ );
    my @actions = ( /Action = (.*)/g );
    my @texts   = ( /Text = (.*)/g );

    if ( $name eq 'Countries' ) {
        $linked_dsc{$name} = undef;
        $link_ref = \%linked_dsc;  # ref = top of structure
    }
    else {
        $link_ref = $link_parent{$name}; # ref = inner layer
        $name = $link_text{$name};
    }
    for my $i ( 0..$#actions ) {
        $link_ref->{$name}{$texts[$i]} = undef;
        if ( $actions[$i] =~ /Find: (.*)/ ) {
            $link_text{$1} = $texts[$i];   # keep track of where
            $link_parent{$1} = $link_ref->{$name};  # we are
        }
    }
}

print Dumper ( \%linked_dsc );

__DATA__
Main
  Name = Countries
End

Sub
  Action = Find: NA
  Text = North America
End

Sub
  Action = Find: EU
  Text = Europe
End
---
Main
  Name = NA
End

Sub
  Action = Find: US
  Text = United States
End

Sub
  Action = Find: CA
  Text = Canada
End

Sub
  Action = Find: MX
  Text = Mexico
End
---
Main
  Name = US
End

Sub
  Action = 
  Text = Boston
End

Sub
  Action = 
  Text = Atlanta
End
---
Main
  Name = EU
End

Sub
  Action = 
  Text = France
End

Sub
  Action = 
  Text = Italy
End