Embodiments of the disclosure are in the field of advanced integrated circuit structure fabrication and, in particular, integrated circuit structures having source or drain structures with a contact etch stop layer are described. In an example, an integrated circuit structure includes a fin including a semiconductor material, the fin having a lower fin portion and an upper fin portion. A gate stack is over the upper fin portion of the fin, the gate stack having a first side opposite a second side. A first epitaxial source or drain structure is embedded in the fin at the first side of the gate stack. A second epitaxial source or drain structure is embedded in the fin at the second side of the gate stack, the first and second epitaxial source or drain structures including a lower semiconductor layer, an intermediate semiconductor layer and an upper semiconductor layer.