Second, as others have mentioned, there's no splash on the helmet-top.
Third, look at how the kid is standing; the boy's feet are placed at such an angle that it's highly improbable that he'd be able to pee outward at the angle that the stream would have to take in order to hit the soldier's head. He'd have to be peeing sideways.
At any rate, now I found that the image first spread on the web during April 2003, the earliest I found so far is 6 April 2003 in What Really Happened. *Lunatic*, n. One whose delusions are out of fashion.
Of course the hole point of the picture is obvious No matter what weapon, nationality or composed image: this picture expresses what a lot of people think about war. The struggle of man against tyranny is the struggle of memory against forgetting.(Kundera)
Of course the hole point of the picture is obvious
If I was looking for a point of the picture, I'd say it was far more likely to be a piece of pro-intifada propaganda from the 90's Any idiot can face a crisis - it's day to day living that wears you out.