<!DOCTYPE html>
<html lang="en">
<head>
<style>
* {padding: 0; margin: 0}
#d {
width: 180px;
height: 180px;
border: 1px solid black;
background-color: red;
}
#clip {
width: 160px;
height: 160px;
margin: 10px;
background-color: green;
-webkit-clip-path: url(#c2);
}
#clip-ref {
width: 32px;
height: 32px;
margin: 74px;
background-color: green;
}
svg { display: block; }
</style>
</head>
<body>
<svg height="100" width="100">
<clipPath id="c2" clipPathUnits="userSpaceOnUse">
<rect x="64" y="64" width="32" height="32"/>
</clipPath>
</svg>
<div id="d"><div id="clip"></div></div>
</body>
</html>