XML is a markup language, like HTML. Unlike HTML is does not have any predefined tags. It is the user that create the tags in the XML object. XML is just a format for storing and transporing data. XML uses tags and subtags, just like html. Or parents, children, and syblings. So in that sense it has the same tree-structure as html.
Example of valid XML:
To define a XML-section/document you need the following tag to begin: