/usr/include/viennacl/linalg/cuda/ is in libviennacl-dev 1.7.1+dfsg1-1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/viennacl/linalg/cuda/amg_operations.hpp
/usr/include/viennacl/linalg/cuda/bisect_kernel_calls.hpp
/usr/include/viennacl/linalg/cuda/bisect_kernel_large.hpp
/usr/include/viennacl/linalg/cuda/bisect_kernel_large_multi.hpp
/usr/include/viennacl/linalg/cuda/bisect_kernel_large_onei.hpp
/usr/include/viennacl/linalg/cuda/bisect_kernel_small.hpp
/usr/include/viennacl/linalg/cuda/bisect_util.hpp
/usr/include/viennacl/linalg/cuda/common.hpp
/usr/include/viennacl/linalg/cuda/direct_solve.hpp
/usr/include/viennacl/linalg/cuda/fft_operations.hpp
/usr/include/viennacl/linalg/cuda/ilu_operations.hpp
/usr/include/viennacl/linalg/cuda/iterative_operations.hpp
/usr/include/viennacl/linalg/cuda/matrix_operations.hpp
/usr/include/viennacl/linalg/cuda/matrix_operations_col.hpp
/usr/include/viennacl/linalg/cuda/matrix_operations_prod.hpp
/usr/include/viennacl/linalg/cuda/matrix_operations_row.hpp
/usr/include/viennacl/linalg/cuda/misc_operations.hpp
/usr/include/viennacl/linalg/cuda/nmf_operations.hpp
/usr/include/viennacl/linalg/cuda/scalar_operations.hpp
/usr/include/viennacl/linalg/cuda/sparse_matrix_operations.hpp
/usr/include/viennacl/linalg/cuda/sparse_matrix_operations_solve.hpp
/usr/include/viennacl/linalg/cuda/spgemm.hpp
/usr/include/viennacl/linalg/cuda/spgemm_rmerge.hpp
/usr/include/viennacl/linalg/cuda/vector_operations.hpp