$ perl -MEncode -e'
print encode "UTF-8",
qq{\n} .
qq{Issu\x{E9}T\x{E9}st\n};
' >in.xml
$ perl -e'
use open ":std", ":encoding(UTF-8)"; # I have a UTF-8 terminal
use XML::DOM;
my $parser = XML::DOM::Parser->new();
my $doc = $parser->parsefile("in.xml");
print $doc->toString();
'
IssuéTést