#!/usr/bin/perl
use XML::Simple;
use Data::Dumper;
use Encode;
my $content = "\n";
$content .= "\x{c3}\x{bb}\n";
print "input:\n$content\n";
my $xml = new XML::Simple;
my $data = $xml->XMLin($content, KeepRoot => 1);
encode_utf8($data->{'tag'});
print "data: ".$data->{'tag'}."\n";
print Dumper $data;
####
input:
û
data:
$VAR1 = {
'tag' => "\x{fb}"
};