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

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, ">:encoding(UTF-8)", "accentTestOutPut.xml" or die $!;

$doc->print($fh);

$doc->dispose;