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<?xml version="1.0"?>
<foo>
<xi:include xmlns:xi="http://www.w3.org/2001/XInclude"
            href="bar.xml"/>
</foo>

<?xml version="1.0"?>
<bar>
  This is bar.xml!
</bar>

use strict;
use warnings;
...
my $dom = XML::LibXML->load_xml(location => "foo.xml");

print $dom->toString(1);

<?xml version="1.0"?>
<foo>
<xi:include xmlns:xi="http://www.w3.org/2001/XInclude" href="bar.xml"/
+>
</foo>