Nah, that's too concise! The tag names are less than 80 character long! Maybe something like

<xperl:line-of-code>
  <xperl:function-definition>
     <xperl:function-call>
       <xperl:standard-library-input-output-print-to-filehandle 
xperl:filehandle="STDOUT">
Just another XPERL Hacker
</xperl:standard-library-input-output-print-to-filehandle>
     </xperl:function-call>
  </xperl:function-definition>
<xperl:line-of-code>