XML

'VBA functions to encode and decode Base64 text. 
'Both support utf-8:

Function EncodeBase64(text$)
    Dim b
    With CreateObject("ADODB.Stream")
        .Open: .Type = 2: .Charset = "utf-8"
        .WriteText text: .Position = 0: .Type = 1: b = .Read
        With CreateObject("Microsoft.XMLDOM").createElement("b64")
            .DataType = "bin.base64": .nodeTypedValue = b
            EncodeBase64 = Replace(Mid(.text, 5), vbLf, "")
        End With
        .Close
    End With
End Function
    

Function DecodeBase64(b64$)
    Dim b
    With CreateObject("Microsoft.XMLDOM").createElement("b64")
        .DataType = "bin.base64": .text = b64
        b = .nodeTypedValue
        With CreateObject("ADODB.Stream")
            .Open: .Type = 1: .Write b: .Position = 0: .Type = 2: .Charset = "utf-8"
            DecodeBase64 = .ReadText
            .Close
        End With
    End With
End Function
<paramater>value</paramater>

<paramater>
	test
</paramater>Extensible Markup Language (XML) is a markup language that defines a set of 
rules for encoding documents in a format that is both human-readable and 
machine-readable. The World Wide Web Consortium's XML 1.0 Specification of 1998 
and several other related specifications—all of them free open standards—define 
XML.<?xml version="1.0">
<page>
	<link href="styles.css" rel="stylesheet"/>
	<date/>
</page>