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<?xml version="1.0" encoding="utf-8"?>
<Name>IssuéTést</Name>

#!/usr/bin/perl -w

...
print "is output utf8 ? ",Encode::is_utf8($str),"\n";
print "Output:\n".$str;
exit(0);

is input utf8 ? 1
Input:
...
Output:
<?xml version="1.0" encoding="utf-8"?>
<Name>Issu&#14932;st</Name>