<root>
  <test xml:base="fallbacktotext.xml">
  <![CDATA[<simple>
<test xmlns:xinclude="http://www.w3.org/2001/XInclude">
  <latin1>
    <firstElement/>
    <xinclude:include href="utf8.xml" parse="text"/>
    <insideChildren/>
    <another>
      <deeper>text</deeper>
    </another>
  </latin1>
  <test2>
    <xinclude:include href="test2.xml"/>
  </test2>
  <test3>
   <!-- <xinclude:include href="roottest.xml"/> -->
  </test3>
</test>
</simple>
]]>
</test>
</root>