Splitting a column from a PowerBI formula

ManchevB 

You may try genreating the above table and spliting the column CountriesWithoutSkill into rows using Power Query:

let
  AllCountries = List.Distinct(Employees[CountryName]),
  Source = #"Skills Data",
  AddCountry = Table.AddColumn(
    Source,
    "Country",
    each
      let
        skill     = [SkillName],
        countries = List.Distinct(Table.SelectRows(Employees, (r) => r[SkillName] = skill)[CountryName])
      in
        Text.Combine(List.Sort(countries), ", ")
  ),
  AddCountriesWithoutSkill = Table.AddColumn(
    AddCountry,
    "CountriesWithoutSkill",
    each
      let
        selected = if [Country] = "" then {} else Text.Split([Country], ", "),
        diff     = List.Difference(AllCountries, selected)
      in
        Text.Combine(List.Sort(diff), ", ")
  ),
  TransformColumn = Table.TransformColumns(AddCountriesWithoutSkill, {{"CountriesWithoutSkill", each Text.Split(_, ", "), type list}}),
  ExpandCountriesWithoutSkill = Table.ExpandListColumn(TransformColumn, "CountriesWithoutSkill")
in
  ExpandCountriesWithoutSkill