use strict;
use Data::Dumper;

my %H;
while (<DATA>) { 
    my $rootkey;
    my @elements;
    
    if (/Main/) {
        while (<DATA>) {
            $rootkey = "$1" if /^\s*Name\s*=\s*(.*)$/;
            unshift(@elements, "$1") 
                 if /^\s*(?:Action|Text)\s*=\s*(.*)$/;
            last if /---/;
        }
    }
    
    $H{$rootkey} = {@elements};
}

my %G = process(\%H, 'Countries');
print Dumper(\%G);

sub process {
    my ($href, $key) = @_;
    
    my %G;
    foreach my $k (keys %{$href->{$key}}) {
        $G{$key}{$k} = $href->{$key}{$k} =~ /^Find:\s+(.*)$/ ? 
            {process(\%H, $1)} : $href->{$key}{$k};
    }
    
    return %G;
}

__DATA__
Main
  Name = Countries
End
...

The rest of your data..