#!/bin/perl -w
use XML::DOM;
use Encode qw(encode_utf8);

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

open my $fh, ">:utf8", "accentTestOutPut.xml" or die $!;

encode_utf8($fh);

$doc->print($fh);

# cleanup
 $doc->dispose;