How can PHP handle Unicode encoding when including files?

When including files in PHP, it's important to ensure that Unicode encoding is handled correctly to avoid any issues with character encoding mismatches. To handle Unicode encoding when including files, you can use the `utf8_encode()` function to convert the included file's content to UTF-8 encoding.

// Include file with Unicode encoding handling
$content = file_get_contents('file_to_include.php');
$utf8_content = utf8_encode($content);
eval('?>' . $utf8_content);