you are right.

Here is an example that generates CDATA and namespace declarations.

SELECT

1 AS Tag,

NULL AS Parent,

'Jacob' AS 'Person!1!Name!element',

'Hellow world' AS 'Person!1!greeting!CDATA',

'http://beyondrelational.com/xml.aspx'

AS 'Person!1!xmlns:x'

FOR XML EXPLICIT