XML marks up data with nested named tags and optional attributes. It is verbose, strict about being well-formed, and can carry a schema that says what shape a document must have.
Who uses it
Enterprise integrations, government data feeds, RSS, SOAP services and older document formats.
Reading XML
The first repeating element is treated as the rows. Attributes are read alongside child elements and prefixed so they do not collide with a same-named tag. Nesting one level deep becomes dotted column names; deeper structures are kept as text.
Writing XML
Each row becomes an element with one child per column. Header names are rewritten where they have to be, because an XML tag cannot start with a digit or contain a space, so a column called 2024 Sales becomes _2024_Sales.