I've never used it or even heard of it, but a quick search of CPAN turns up XML::LibXML::Parser: 
  # Processing XInclude
  $parser->process_xincludes( $doc );
  $parser->processXIncludes( $doc );

[download]
See the tests for an example of its usage.

In reply to Re: XML::LibXML question: How to list XInclude files, which are supposed to be included? by toolic
in thread XML::LibXML question: How to list XInclude files, which are supposed to be included? by AlexFromNJ

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