use strict;
use warnings;
use feature qw( say );

use LWP::UserAgent            qw( );
use URI                       qw( );
use URI::file                 qw( );
use XML::LibXML               qw( );
use XML::LibXML::XPathContext qw( );

my $parser = XML::LibXML->new();
my $xpc = XML::LibXML::XPathContext->new();
$xpc->registerNs('xi', 'http://www.w3.org/2001/XInclude');
my $ua = LWP::UserAgent->new();

my $root_url = URI->new_abs($ARGV[0], URI::file->cwd());

my @todo = $root_url;
my %found;
while (@todo) {
   my $url = pop(@todo);

   my $response = $ua->get($url);
   if (!$response->is_success()) {
      warn("Can't get $url: " . $response->status_line() . "\n");
      next;
   }

   my $xml = $response->decoded_content( charset => 'none' );
   my $doc = $parser->parse_string($xml);
   for ($xpc->findnodes('//xi:include/@href', $doc)) {
      my $child_url = URI->new_abs($_->getValue(), $url);
      push @todo, $child_url
         if !$found{$child_url}++;
   }
}

say for sort keys %found;

[download]

Update: Fixed constructor. Made url absolute as required.

In reply to Re^3: XML::LibXML question: How to list XInclude files, which are supposed to be included? by ikegami
in thread XML::LibXML question: How to list XInclude files, which are supposed to be included? by AlexFromNJ

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