Not bad, but to keep it a little more re-usable and flexible (suppose, for instance, more tags/values are added later), you can do away with the $company and $country variables altogether, and do:
...
@myarray = split /></,$line;
if ( $prev ne $myarray[0] ) {
$prev = $myarray[0];
} else {
$myarray[0] = "<TAB";
}
$line = join '><', @myarray;
print OUTFILE, $line;
...
This also takes care of the fact that I think the original author meant <TAB> literally. If I'm wrong, insert this after the join:
$line =~ s/<TAB>/\t/;