#!/bin/perl -w
use XML::DOM;

 my $parser = new XML::DOM::Parser;
 my $doc = $parser->parsefile ("c:\\accentTest.xml", ProtocolEncoding => 'UTF-8');
 
 # Print doc file
 $doc->printToFile ("c:\\accentTestOutPut.xml");

#re-open file in UTF-8 encoded filehandle
open my $fh, ">:utf8", "accentTestOutPut.xml" or die $!;

print $fh "\x{FEFF}";  # BOM

$doc->print($fh);

# cleanup
 $doc->dispose;