You could also look at the Tie::File module, which allows you to access a file as an array. Here is some sample code:

#!perl
use strict;
use warnings;
use feature qw(:5.10);

use Tie::File;

tie my @file1, 'Tie::File', 'file1' or die "Cannot tie file1: $!";
tie my @file2, 'Tie::File', 'file2' or die "Cannot tie file2: $!";

foreach(0 .. $#file1){
    say "$file1[$_]\t$file2[$_]";
}

untie @file1;
untie @file2;
[download]

You may have to do some error checking if you expect the files to be different lengths.

Update: Link fixed.