There are several Escher's were combined in this tattoo. You can clearly see the Waterfall in the center, Drawing hands at the bottom left, Reptiles at the bottom right and fragment of Sphere Spirals at the top.
Unfortunately, I don't know who created this tattoo. If you have any information about author please e-mail me email@example.com.
M.C. Escher poster Waterfall tattoo on back
The image was found at http://www.tattoostime.com/m-c-escher-poster-waterfall-tattoo-on-back/.