href attribute identifies the document (or part thereof)
  to be included
In the http://www.w3.org/1999/XML/xinclude
  namespace. 
  
The prefix xinclude
  is customary. 
  
<book xmlns:xinclude="http://www.w3.org/1999/XML/xinclude">
  <title>Processing XML with Java</title>
  <chapter><xinclude:include href="dom.xml"/></chapter>
  <chapter><xinclude:include href="sax.xml"/></chapter>
  <chapter><xinclude:include href="jdom.xml"/></chapter>
</book>