Dr. Konstantinos C. Zarras is a visiting scholar at the Moshe Dayan Center for Middle Eastern and African Studies at Tel Aviv University. He received his PhD at the Department of International and European Studies at the University of Macedonia in Thessaloniki, Greece.
 A poll, or per capita, tax imposed on non-Muslims residents.
 The term “dhimmi” refers to non-Muslim citizens of an Islamic state. A dhimmi pact includes the imposition of the jizya tax to non-Muslim residents in return for protection by Muslim authorities.
 Aymenn Jawad al Tamimi, “The Islamic State of Iraq and ash-Sham’s dhimmi pact for the Christians of Raqqa Province,” Syria Comment, http://www.joshualandis.com/blog/islamic-state-iraq-ash-shams-dhimmi-pac...
 Barry Buzan, Ole Waever, Regions and Powers, The Structure of International Security (Cambridge: Cambridge University Press, 2003), p.4.
 Eyal Zisser, Asad’s Legacy: Syria in Transition, (New York, New York University Press, 2001); The Foreign Policies of Middle East States, eds., Raymond Hinnebusch, Anoushiravan Ehteshami (Boulder, Lynne Rienner Publishers, 2002).
 Briefing of SRSG for Iraq, Martin Kobler, to UN Security Council, New York, July 16, 2013,
 The Daily Star, 5 January 2014, http://www.dailystar.com.lb/News/Lebanon-News/2014/Jan-04/243122-isis-cl...
 Brian Fishman, “Welcome to the Islamic State of Syria”, Foreign Policy, April 10, 2013. http://www.foreignpolicy.com/articles/2013/04/10/welcome_islamic_state_s...
 Jessica D. Lewis, “Al Qaeda in Iraq Resurgent, The Breaking the Walls Campaign Part I”, Middle East Security Report 14, Institute for the Study of War, September 2013.
 In the beginning of January 2014, ISIS managed to temporarily assume control over the cities of Fallujah and Ramadi in the Anbar province of Iraq.
 Those connections were established after the military intervention of the US-led forces in Iraq in 2003, when there was a considerable influx of foreign fighters into Iraq through Syria. The Asad regime turned a blind eye to the flow of foreign jihadist fighters into Iraq. See: Eyal Zisser, “Syria and the War in Iraq”, Middle East Review of International Affairs, 7: 2, (June 2003), 44-56.
 The term takfir refers to the action of declaring a person or a groups of people as unbelievers (kafir). A takfiri is a Muslim who accuses another Muslim of apostasy.
 Before the eruption of the infighting between the extremist groups in January ISIS also cooperated with JN and Ahrar ash-Sham in Al Raqqa where a Sharia Committee was formed by members of the three groups. See: Aymenn Jawad al-Tamimi, “The Dawn of the Islamic State of Iraq and ash-Sham,” Current Trends in Islamist Ideology 15, (2014).