Language-neutral representation of software code elements

A language-neutral model is employed to represent a compile unit to facilitate transformation of a representation of the compile unit to one or more other languages or to language implementations. The model provides a plurality of elements arranged according to a hierarchy in which each of the elements represents different programmatic constructs of a compile unit represented by the model. In one aspect, a code generator interface may be employed to facilitate generation of a high-level language from the language-neutral representation. In another aspect, a code parser may be employed to generate from source code a language neutral representation according to the model. In yet another aspect, a compiler interface may be utilized to transform the language-neutral representation into a low-level language, such as an executable assembly or an intermediate language.