Adapted from the XML Base spec:
<?xml version="1.0"?>
<doc xml:base="http://example.org/today/"
xmlns:xlink="http://www.w3.org/1999/xlink">
<head>
<title>Virtual Library</title>
</head>
<body>
<paragraph>
See <link xlink:type="simple" xlink:href="new.xml">what's
new</link>!</paragraph>
<paragraph>Check out the hot picks of the day!</paragraph>
<olist xml:base="/hotpicks/">
<item>
<link xlink:type="simple" xlink:href="pick1.xml">Hot Pick #1</link>
</item>
<item>
<link xlink:type="simple" xlink:href="pick2.xml">Hot Pick #2</link>
</item>
<item>
<link xlink:type="simple" xlink:href="pick3.xml">Hot Pick #3</link>
</item>
</olist>
</body>
</doc>
"what's new" resolves to the URI "http://example.org/today/new.xml"
"Hot Pick #1" resolves to the URI "http://example.org/hotpicks/pick1.xml"
"Hot Pick #2" resolves to the URI "http://example.org/hotpicks/pick2.xml"
"Hot Pick #3" resolves to the URI "http://example.org/hotpicks/pick3.xml"