File: Data.xml
A
B
USA
C
D
USA
E
F
USA
File: Transform.xslt
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
header
group-by="Country">
Number of employees who live in:
select="current-grouping-key()" />
is
href="{current-grouping-key()}.xml">