Disregard my earlier post. I've come to the conclusion that MP3::Tags just isn't writing UTF8 encoded data the way other programs are expecting it. I've used the following to write:

$Artist = encode_utf8($Artist);
$Album = encode_utf8($Album);
[download]

and the following to read:

print "* Song: ", decode_utf8($info[0]), "\n";
print "* Artist: ", decode_utf8($info[2]), "\n";
print "* Album: ", decode_utf8($info[3]), "\n";
[download]

The data will print correctly to STDOUT, but other programs that are reading the data, show the extended characters incorrectly. If I use easytag to manipulate the same tags after the write process above, the data is incorrect in easytag. I fix it inside of easytag and other programs like Mythmusic show the tags correctly. Also, post easytag, I remove the decode UTF8 instructions in my script and just print the data to STDOUT, the tags print correctly. The problem has to be with MP3::Tags. Here is my code. You will see that I am also writing FLAC tags when the fils has a flac extension, The same data that gives me grief for MP3 works just fine when I write to a FLAC file. I've commented out my UTF8 attempts in the MP3 code as it did not yield any difference to other applications.

#!/us/bin/perl
use strict;
use warnings;
use Cwd;
use Audio::FLAC::Header;
use MP3::Info;
use MP3::Tag;
use sort '_qsort';
use File::Glob qw(:globally :nocase);
#use Encode qw(encode decode);
#use utf8;
use Encode;

our $DEBUG = 0;

sub Get_Artist_Album { 
 return ( split m!/!, cwd() )[-2,-1]; 
}                                     
                                      
sub Process_Files {                   
  my @MP3_Files = <*.mp3> ;     
  my @FLAC_Files = <*.flac> ;   
  my $Num_MP3_Files = @MP3_Files;  
  my $Num_FLAC_Files = @FLAC_Files;        
  my ($Artist, $Album) = Get_Artist_Album; 
  if ($Num_MP3_Files > 0) {                
#    $Artist = encode_utf8($Artist);  
#    $Album = encode_utf8($Album);    
     foreach my $MP3_File (@MP3_Files) { 
        chomp $MP3_File;            
        if ($MP3_File =~ /^(\d+[\.\_\-\ ]+)(.*)(\.\w+)$/) { 
            my ($Track, $Title, $Ext) = ($1, $2, lc($3)); 
            $Track =~ s/^(\d+)(.*)/$1/;                   
            $Track = sprintf("%02d", $Track);             
            $Title = Format_Text ($Title);                
#           $Title = encode_utf8($Title);                 
            my $New_File = "$Track. $Title$Ext";          
            if ($DEBUG) { print "\t$New_File\n"; }        
            rename ($MP3_File, $New_File) unless $MP3_File eq $New_Fil
+e;
            remove_mp3tag($New_File,'ALL');
            my $mp3 = MP3::Tag->new($New_File);
#    my $id3v1 = $mp3->new_tag("ID3v1");
#    $id3v1->all($Title,$Artist,$Album,"","",$Track,"Rock");
#    $id3v1->write_tag;
            my $id3v2 = $mp3->new_tag("ID3v2");
            $id3v2->add_frame('TRCK',$Track);
            $id3v2->add_frame('TIT2',$Title);
            $id3v2->add_frame('TPE1',$Artist);
            $id3v2->add_frame('TALB',$Album);
            $id3v2->add_frame('TCON',"17");
            $id3v2->write_tag;
                        }
                }
        }
    if ($Num_FLAC_Files > 0) {
      foreach my $FLAC_File (@FLAC_Files) {
        chomp $FLAC_File;
        if ($FLAC_File =~ /^(\d+[\.\_\-\ ]+)(.*)(\.\w+)$/) {
        my ($Track, $Title, $Ext) = ($1, $2, lc($3));
        $Track =~ s/^(\d+)(.*)/$1/;
        $Track = sprintf("%02d", $Track);
        $Title = Format_Text ($Title);
        my $New_File = "$Track. $Title$Ext";
        if ($DEBUG) { print "\t$New_File\n"; }
          rename ($FLAC_File, $New_File) unless $FLAC_File eq $New_Fil
+e; 
          my $flac = Audio::FLAC::Header->new($New_File);
          my $tags = $flac->tags();
          %$tags = ();
          $tags->{TRACKNUMBER} = $Track;
          $tags->{TITLE} = $Title;
          $tags->{ARTIST} = $Artist;
          $tags->{ALBUM} = $Album;
          $tags->{GENRE} = "Rock";
          $flac->write();
                        }
                }
        }
}

sub Format_Text {
        my $Text = $_[0] or exit 1;
        $Text = lc($Text); #Make everything lowercase
        $Text =~ tr/_/ /; #Remove underscores
        $Text =~ s/\[/\(/g;
        $Text =~ s/\]/\)/g;
        $Text =~ tr/ / /s; #Remove unnecessary spaces
        $Text =~ s/\.$//; #Some titles have an extra period - bye
        $Text =~ s/(\d)\./$1/g; #Do not need period after numbers here
        my @Words = split(/ /,$Text);
        foreach my $Word (@Words) {
                $Word = ucfirst($Word);
        }
        $Text = "@Words";
        $Text =~ s/([(-])([a-z])/$1\u$2/g;
        $Text =~ s/(\W'\S)/uc($1)/eg; #Some items following ' should b
+e uc
        $Text =~ s/(\.)([a-z])/$1\u$2/g; #Letter.Letter.Letter... is u
+c
        $Text =~ s/Dis[ck]\ /Cd/;
        $Text =~ s/Dis[ck](\d)/Cd$1/;
        $Text =~ s/Cd\ (\d)/Cd$1/;
        $Text =~ s/\((Cd\d+)\)/$1/;
        my $x = $Text =~ tr/(/(/; #Count open parens
        my $y = $Text =~ tr/)/)/; #Count closing parens
        if ($x > $y) {
                $Text = $Text.")";
        }
        return ($Text);
}

Process_Files;
my $Artist_Dir = cwd();
opendir (Artist_DH, $Artist_Dir) || die "can't opendir $Artist_Dir: $!
+";
my @Albums = grep { !/^\./ && -d "$_" } sort readdir(Artist_DH);
foreach my $Album (@Albums) {
        my $NewAlbum = Format_Text ($Album);
        rename ($Album, $NewAlbum) unless $Album eq $NewAlbum;
        if ($DEBUG) { print "$NewAlbum \n"; }
        chdir $NewAlbum or warn "Cannot change to $NewAlbum\n";
        Process_Files;
        chdir "..";
}
closedir Artist_DH;
[download]

I just wanted to update the last post I sent a few weeks ago. The following seems to allow MP3::Tag to update tags with UTF-8 strings. Programs like easytag, mythmusic, etc seem to be handling the data correctly or at least as expected. I have other programs that share code I've used below. This particular script is run inside the album or artist directories. My preferred structure in the end is Artist/Album/Track. Title. My platform is Linux (OpenSUSE 11.1 as of this writing).

#!/usr/bin/perl
use strict;
use warnings;
use Cwd;
use Audio::FLAC::Header;
use MP3::Info;
use MP3::Tag;
use sort '_qsort';
use File::Glob qw(:globally :nocase);
use Encode qw(encode decode);

our $DEBUG = 0;

sub Get_Artist_Album {
 return ( split m!/!, cwd() )[-2,-1];
}

sub Process_Files {
    my @MP3_Files = <*.mp3> ;
    my @FLAC_Files = <*.flac> ;
    my $Num_MP3_Files = @MP3_Files;
    my $Num_FLAC_Files = @FLAC_Files;
    if ($Num_MP3_Files > 0) {
        my ($Artist, $Album) = Get_Artist_Album;
        $Artist = decode('UTF-8',$Artist);
        $Album = decode('UTF-8',$Album);
        foreach my $MP3_File (@MP3_Files) {
            chomp $MP3_File;
            if ($MP3_File =~ /^(\d+[\.\_\-\ ]+)(.*)(\.\w+)$/) {
                my ($Track, $Title, $Ext) = ($1, $2, lc($3));
                $Track =~ s/^(\d+)(.*)/$1/;
                $Track = sprintf("%02d", $Track);
                $Title = decode('UTF-8',$Title);
                $Title = Format_Text ($Title);
                my $New_File = "$Track. $Title$Ext";
                if ($DEBUG) { print "\t$New_File\n"; }
                rename ($MP3_File, $New_File) unless $MP3_File eq $New
+_File;
                remove_mp3tag($New_File, 'ALL');
                my $mp3 = MP3::Tag->new($New_File);
                my $id3v1 = $mp3->new_tag("ID3v1");
                $id3v1->all($Title,$Artist,$Album,"","",$Track,"Rock")
+;
                $id3v1->write_tag;
                my $id3v2 = $mp3->new_tag("ID3v2");
                $id3v2->add_frame('TRCK',$Track);
                $id3v2->add_frame('TIT2',$Title);
                $id3v2->add_frame('TPE1',$Artist);
                $id3v2->add_frame('TALB',$Album);
                $id3v2->add_frame('TCON',"17");
                $id3v2->write_tag;
            }
        }
    }
    if ($Num_FLAC_Files > 0) {
        my ($Artist, $Album) = Get_Artist_Album;
        foreach my $FLAC_File (@FLAC_Files) {
            chomp $FLAC_File;
            if ($FLAC_File =~ /^(\d+[\.\_\-\ ]+)(.*)(\.\w+)$/) {
                my ($Track, $Title, $Ext) = ($1, $2, lc($3));
                $Track =~ s/^(\d+)(.*)/$1/;
                $Track = sprintf("%02d", $Track);
                $Title = Format_Text ($Title);
                my $New_File = "$Track. $Title$Ext";
                if ($DEBUG) { print "\t$New_File\n"; }
                rename ($FLAC_File, $New_File) unless $FLAC_File eq $N
+ew_File;
                my $flac = Audio::FLAC::Header->new($New_File);
                my $tags = $flac->tags();
                %$tags = ();
                $tags->{TRACKNUMBER} = $Track;
                $tags->{TITLE} = $Title;
                $tags->{ARTIST} = $Artist;
                $tags->{ALBUM} = $Album;
                $tags->{GENRE} = "Rock";
                $flac->write();
            }
        }
    }
}

sub Format_Text {
    my $Text = $_[0] or exit 1;
    $Text = lc($Text); #Make everything lowercase
    $Text =~ tr/_/ /; #Remove underscores
    $Text =~ s/\.\.\./\.\.\.\ /g;
    $Text =~ s/(\d),(\d)/$1$2/g;
    $Text =~ s/,/ /g;
    $Text =~ tr/\`\´\’/\'/s;
    $Text =~ s/ and / \& /g;
    $Text =~ s/\[/\(/g;
    $Text =~ s/\]/\)/g;
    $Text =~ tr/ / /s; #Remove unnecessary spaces
    $Text =~ s/\( /\(/g;
    $Text =~ s/ \)/\)/g;
    $Text =~ s/\·/-/g;
    $Text =~ s/\s*-\s*/-/g;
#    $Text =~ s/\.$//; #Some titles have an extra period - bye
    $Text =~ s/(\d)\./$1/g; #Do not need period after numbers here
    my @Words = split(/ /,$Text);
    foreach my $Word (@Words) {
        $Word = ucfirst($Word);
    }
    $Text = "@Words";
    $Text =~ s/([(-])([a-z])/$1\u$2/g;
    $Text =~ s/(\W'\S)/uc($1)/eg; #Some items following ' should be uc
    $Text =~ s/(\.)([a-z])/$1\u$2/g; #Letter.Letter.Letter... is uc
    $Text =~ s/Dis[ck]\ /Cd/;
    $Text =~ s/Dis[ck](\d)/Cd$1/;
    $Text =~ s/Cd\ (\d)/Cd$1/;
    $Text =~ s/\((Cd\d+)\)/$1/;
    $Text =~ s/-Cd/ Cd/;
    my $x = $Text =~ tr/(/(/; #Count open parens
    my $y = $Text =~ tr/)/)/; #Count closing parens
    if ($x > $y) {
        $Text = $Text.")";
    }
    return ($Text);
}

Process_Files;
my $Artist_Dir = cwd();
opendir (Artist_DH, $Artist_Dir) || die "can't opendir $Artist_Dir: $!
+";
my @Albums = grep { !/^\./ && -d "$_" } sort readdir(Artist_DH);
foreach my $Album (@Albums) {
    my $NewAlbum = Format_Text ($Album);
    rename ($Album, $NewAlbum) unless $Album eq $NewAlbum;
    if ($DEBUG) { print "$NewAlbum \n"; }
    chdir $NewAlbum or warn "Cannot change to $NewAlbum\n";
    Process_Files;
    chdir "..";
}
closedir Artist_DH;
[download]

my $mp3 = MP3::Tag->new($t);
[download]

my $tag_dir = "/music/$a_artist/$a_name";
[download]

my $binary_tag_dir = encode_utf8($tag_dir);
[download]

Now, File::Find (properly) returns a binary string so needs decoding. Assuming your filesystem uses utf8 encoding:

my $char_file_find_dir = decode("utf8",$File::Find::dir);
[download]

You can also compare and do filename tests etc with $binary_tag_dir and $File::Find::dir.

When printing (including debugging) I had:

binmode STDOUT, ":utf8";
[download]

You should also encode() the binary strings before printing them if you want to read them (or not if you want to 'od' them)

HTH

Corretcions welcome ;)