XML (eXtensible Markup Language) is a markup language that defines a set of rules for encoding documents in a format that is both human-readable and machine-readable. It is designed to transport and store data with a focus on what data is. XML has several advantages over HTML such as being extensible, content-oriented, and providing a standard data infrastructure and data validation capabilities. XML documents form a tree structure with properly nested elements. XML uses tags to mark elements and attributes to provide additional information about elements.