It’s very important to understand the Logical Processing & execution in DAX and also to format using Pressing (Shift+Enter) to moving it to next line and indented with spaces, unlike excel functions to write in 1 line mixing all the formulas in the formula bar. Explanation - DAX Logical Processing & execution starts from the innermost function i.e., IF() function – which is checking condition Country is equal to India by selecting distinct or unique values using VALUES() Function, parameters which is first part executes, then moves Filter() function to filter it by Country Function then finally moves Outermost SUMX Function to aggregate SalesAmount and multiply by 20% if its country is India and else with 10%.