If the file is in UTF-8 indeed, open your file like this:
open my $handle, '<:encoding(UTF-8)', $name
or die "Can't open '$name' for reading: $!";
Then you also have to decide for an encoding when you enter it into your database, or print it to your console.
You have to know your DBs encoding for that, and I know too little of Microsoft's various programs to help you with that.
I think MS uses UTF-16le for many things, it might be worth a try.
See also perluniintro, Encode, perlunicode, Character Sets and Unicode.
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