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We'll start with what's pretty mcuh the current standard for localization:
Gettext, I'd only read to section 1.5, but feel free to read more if you are so
inclined.
L<http://www.gnu.org/software/gettext/manual/gettext.html#Introduction>

This'll cover some of the issues and ideas with the differences between
languages and some ways around them.
L<Locale::Maketext::TPJ13>

These two links will help you understand language tags.
L<http://www.i18nguy.com/unicode/language-identifiers.html>
L<I18N::LangTags>

UTF-8, you need to understand what this is and why it's used.
L<http://en.wikipedia.org/wiki/UTF-8>

You also need to understand the difference between UTF-8 and Perl's internal
format.
L<Encode>

It's well worth reading Audreys guide.