What are the potential issues when including a file with Unicode encoding in PHP?

When including a file with Unicode encoding in PHP, potential issues may arise due to PHP's default encoding being ASCII. To solve this problem, you can use the `utf8_encode()` function to convert the Unicode-encoded file to UTF-8 before including it in your PHP script.

$file_contents = file_get_contents('unicode_file.txt');
$file_contents_utf8 = utf8_encode($file_contents);
eval('?>' . $file_contents_utf8);