IS-Khorasan: Organizational Structure, Ideological Convergence with the Taliban, and Future Prospects

Contrary to its known name, many aspects of IS-Khorasan are shrouded in secrecy. The Taliban regime in Kabul claims that the subsidiary of ISIS-Core is an insignificant and irrelevant threat. On the other hand, international military and intelligence sources warn about its resurgence. Utilizing three types of sources of information (existing literature, the Taliban literature, and insights of local residents), this article offers a new perspective on IS-K. The dual organizational structure provides IS-K with flexibility and resilience for survival. Furthermore, its ideological convergence with the Taliban has assisted the core of the organization to remain protected. While its outer layer has been dismantled and dispersed in eastern Afghanistan, IS-K has more opportunities in the northern regions to transform into a regional and global threat.