Developing complex DAX expressions involves understanding requirements, defining calculations, and considering different scenarios.Flexibility in DAX measures is crucial to cater to various scenarios, as clients may require different reports based on the same logic.Understanding filter context is essential in DAX, as it determines the impact of filters on expression results.Intermediary calculations and step-by-step approach aid in comprehending and building complex DAX measures effectively.Starting with a table or matrix visualization helps in visualizing intermediary results before finalizing complex DAX expressions.Variables and defined base measures play a significant role in developing complex DAX expressions for accurate results.Calculating linear extrapolations requires meticulous handling of arithmetic operations and understanding of data context in DAX.The development process for calculated columns in DAX follows similar steps with considerations for physical storage and context transition.Following a structured development process for complex DAX expressions can enhance efficiency and understanding of filter context.Maintaining simplicity and minimizing complexity while handling complex DAX expressions is a hallmark of a proficient developer.