Here's part of the introduction:
"Since the publication of the UNHCR Handbook there have been considerable developments both in the practice of States and in the restrictions placed on military service by international law. Given these developments, as well as divergences in jurisprudence, UNHCR issues these Guidelines with the aim to facilitate a consistent and principled application of the refugee definition in Article 1A(2) of the 1951 Convention and/or 1967 Protocol relating to the Status of Refugees in such cases. These Guidelines examine the position of individuals who seek international protection to avoid recruitment by, and service in, State armed forces, as well as forced recruitment by non-State armed groups."
These guidelines replace UNHCR's Position on Certain Types of Draft Evasion, from 1991. They also are intended to be read in conjunction with UNHCR's reissued Handbook and Guidelines on Procedures and Criteria for Determining Refugee Status under the 1951 Convention and the 1967 Protocol Relating to the Status of Refugees.
Other documents relating to the evasion of military service can be found via my Delicious bookmark list.