chromium/content/test/data/accessibility/css/language.html

<!--
@BLINK-ALLOW:language=*
@WIN-ALLOW:ia2_hypertext=*
@WIN-ALLOW:language:*
@WIN-ALLOW:offset:*
@MAC-ALLOW:AXLanguage
@AURALINUX-ALLOW:language=*
@AURALINUX-ALLOW:offset=*
-->
<!DOCTYPE html>
<html lang="en-US">
  <body>
    <p lang="es-ES">Espanyol</p>
    <p role="presentation" lang="fr-FR">Comment allez-vous?</p>
  </body>
</html>