use strict;
my $str = '<p dir="ltr">Test<br>
A
aa</p>
abcd
<p dir="ltr">Bbb</p>';
my $regex = qr/(?s)(?:<p|\G(?!\A))(?:(?!<\/p>).)*?\K[\n\r]+/mp;
my $subst = '';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html