The man has no clothes on other than the hat and sunglasses. His body parts are obscured by reflections from the water. His face is blurred so as to render him unrecognizable. The photograph is taken at a villa on Bastimentos Island, Panama.
<a href="//commons.wikimedia.org/wiki/User:Nolabob" title="User:Nolabob">Nolabob</a>
CC BY-SA 4.0
<span class="int-own-work" lang="en">Own work</span>