In Oracle XMLELEMENT function allows you to create a XML element (an value with opening and closing tags). In SQL Server you can the special form of SELECT … FOR XML PATH expression.
Oracle:
SELECT XMLELEMENT("country", val) FROM ( SELECT 'Spain' AS val FROM dual UNION ALL SELECT 'Turkey' AS val FROM dual UNION ALL SELECT 'Greece' AS val FROM dual ) t;
SQL Server:
SELECT (SELECT [data()] = val FOR XML PATH('country'), TYPE) FROM ( SELECT 'Spain' AS val UNION ALL SELECT 'Turkey' AS val UNION ALL SELECT 'Spain' AS val ) t;
Both queries return 3 rows:
<country>Spain</country> <country>Turkey</country> <country>Greece</country>
For more information, see Oracle to SQL Server Migration.