The XML Basics
http://www.xguru.com/tutorial/news.asp?id=4

Duffy, Scott
XGuru
2003

Abstract:

XML was designed to be multi-lingual. Therefore, one is not restricted to only 7-bit ASCII characters when creating XML documents. Document authors can use the 16-bit+ Unicode 2.1 standard as well. As long as a mapping exists between the various DTDs for a particular international data file, one application could process data from many different languages at once.