HRW, dated Nov 07, but published on-line 4 Dec 07:

Rot Here or Die There: Bleak Choices for Iraqi Refugees in Lebanon
Compared to Syria and Jordan, Lebanon hosts a relatively small number of Iraqi refugees, estimated at around 50,000. But Lebanon, with a population of only four million people, already shoulders a significant burden by hosting 250,000 to 300,000 Palestinian refugees. Political instability and crisis also make many Lebanese wary of hosting another refugee population whose prospects of returning to their home country in the short term are remote. The situation is further complicated because many Lebanese perceive that the sectarian tensions that plague Iraqi society might feed into, and amplify, the sectarian tensions that are ever present in Lebanon itself.

Iraqi refugees in Lebanon currently enjoy only very limited protection. Since January 2007, UNHCR grants refugee status on a prima facie basis to all Iraqi nationals from central and southern Iraq who have sought asylum in Jordan, Syria, Egypt, Turkey, and Lebanon. However, Lebanon, like some of its neighbors, does not give legal effect to UNHCR’s recognition of Iraqi refugees. Lebanon is not a party to the 1951 United Nations Convention Relating to the Status of Refugees (Refugee Convention) or to the 1967 Protocol Relating to the Status of Refugees. It has no domestic refugee law. Instead, people who enter Lebanon illegally for the purpose of seeking refuge from persecution, or who enter legally but then overstay their visas for the same purpose, are treated as illegal immigrants and are subject to arrest, imprisonment, fines, and deportation.

The Lebanese authorities have in many ways shown a remarkable tolerance for the Iraqi presence in Lebanon. The police and the Internal Security Forces (ISF) do not systematically arrest Iraqi refugees who do not have valid visas or residence permits, but sufficiently large numbers of Iraqis are arrested and detained to ensure that the risk of arrest is constantly on their minds. The number of Iraqi refugees arrested increases in direct proportion to the number of checkpoints in Lebanon. While in March 2007 there were fewer than 100 Iraqi refugees in detention in Lebanon, by August 2007 this number had increased dramatically to 480 as a direct result of the proliferation of checkpoints due to the worsening security situation. As this paper goes to press, in November 2007, about 580 Iraqi refugees are in detention in Lebanon. This means that most Iraqis do not leave their homes unless absolutely necessary, and often do not approach UNHCR or the authorities for fear of exposing themselves to arrest. Their lack of legal status in Lebanon also means that they are vulnerable to abuse and exploitation by employers and others who know that the Iraqis have no recourse to the Lebanese authorities.....
Complete 70 page report at the link.