If a line of an XML document does not represent flowing text, there is no limit on the line length. Otherwise, a maximum length of 80 characters is preferred.

The star and end tag should have the same indention, so that formatters do not change their position during automatic formatting. Elements inside flowing text are allowed and do not require new line symbols between the start and end tag.

Strings with special symbols, that need to represented one to one, as is, is quoted via <![CDATA[]]>. This was written down into this guideline, in order to easily find the exact string, without doing an internet search.