public static boolean isXInclude(PsiElement element) {
    if (element instanceof XmlTag xmlTag) {

      if (xmlTag.getParent() instanceof XmlDocument) return false;

      if (xmlTag.getLocalName().equals(INCLUDE_TAG_NAME) && xmlTag.getAttributeValue("href") != null) {
        if (xmlTag.getNamespace().equals(XmlPsiUtil.XINCLUDE_URI)) {
          return true;
        }
      }
    }

    return false;
  }
public static boolean isXInclude(PsiElement element)