This is what i see:
/build$ bitbake -e rs-oem-kit-server | grep -e "CXX="
export BUILD_CXX="g++ "
export CXX="aarch64-poky-linux-g++ -mcpu=cortex-a72+crc+crypto -fstack-protector-strong -D_FORTIFY_SOURCE=2 -Wformat -Wformat-security -Werror=format-security --sysroot=/home/aravind2/work/mevolve-yocto/mvdevice/build/tmp/work/aarch64-poky-linux/rs-oem-kit-server/1.8.2.0-r0/recipe-sysroot"
And the Makefiles have the following
INCLUDES = -I./ -I../common -I../../include