Access XML Features

Flexible naming Access already has an internal framework that lets users identify their data any way they like, and that flexibility is preserved in the XML features.
Inflexible structures Relational database structures are very different from many markup possibilities, and Access continues to speak only the structures it understands. This works well with one-to-many, but many-to-one or many-to-many relationships work less easily.
XSLT, again Creative use of XSLT is probably your best bet. Unfortunately, the automated import and export built into Access don't support it, but workarounds with transformations on temp files work okay.