Microsoft, as mentioned above, has a bad habit of using the word "Unicode" when they really mean UTF-16 little endian, and thus have tricked many developers into creating XML documents that look like the one you sent, with the invalid character encoding name. With XML::LibXML, this means you can't use parse_file because you have to remove the faulty declaration first. Here's a snippet that does it (assuming $xmlfile contains the filename): 
my $parser = XML::LibXML->new();
open my $in, '<:encoding(UTF-16)', $xmlfile or die $!;
my $xmltext = do { local $/;  <$in> };
close $in;
$xmltext =~ s/encoding="Unicode"//i;
my $doc = $parser->parse_string($xmltext) or die "Could not process XM
+L file $xmlfile";

[download]
My own Windows app (the one mentioned on my home node) does precisely this.

In reply to Re: Unicode XML Parsing Problem by Errto
in thread Unicode XML Parsing Problem by SheridanCat

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
to format your post, it's "PerlMonks-approved HTML":


  • Posts are HTML formatted. Put <p> </p> tags around your paragraphs. Put <code> </code> tags around your code and data!
  • Titles consisting of a single word are discouraged, and in most cases are disallowed outright.
  • Read Where should I post X? if you're not absolutely sure you're posting in the right place.
  • Please read these before you post! —
  • Posts may use any of the Perl Monks Approved HTML tags:
    a, abbr, b, big, blockquote, br, caption, center, col, colgroup, dd, del, details, div, dl, dt, em, font, h1, h2, h3, h4, h5, h6, hr, i, ins, li, ol, p, pre, readmore, small, span, spoiler, strike, strong, sub, summary, sup, table, tbody, td, tfoot, th, thead, tr, tt, u, ul, wbr
  • You may need to use entities for some characters, as follows. (Exception: Within code tags, you can put the characters literally.)
            For:     Use:
    & &amp;
    < &lt;
    > &gt;
    [ &#91;
    ] &#93;
  • Link using PerlMonks shortcuts! What shortcuts can I use for linking?
  • See Writeup Formatting Tips and other pages linked from there for more info.