<?xml version="1.0"?>
<x xmlns="http://www.schemaTest.org/xinclude-test"
   xmlns:xi="http://www.w3.org/2001/XInclude"
   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
   xsi:schemaLocation="http://www.schemaTest.org/xinclude-test ../tests/tests.xsd"
   xml:base="../included/">
   <!-- using xml:base on parent element to move to the included directory -->
   <xi:include parse="xml"
               href="elem.xml"/>
</x>