The picture is titled Buba Subacuática (Buba Underwater) and it was taken by Albano Garcia. Click on the image to see a somewhat larger version. It seems to me like a cross between classic underwater swimmer pictures by Cartier-Bresson or Kertész and a Picasso...
...But if I may be so bold, I like it better. You can see more of Albano's work at his website, called Flaneur.