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

my $parser = new XML::DOM::Parser;
my $doc = $parser->parsefile ("c:\\accentTest.xml");
 
open my $fh, ">:utf8", "c:\\accentTestOutPut.xml" or die $!;

print $fh "\x{FEFF}";  # BOM
$doc->print($fh);

$doc->dispose;