Date conversion change behaviour from direct query to import. why?

[RBugs]

Dear Community,

I'm pretty new to Power BI.

While I was experimenting I found that the formula:

• Column = DATEVALUE(CONCATENATE(YEAR(TODAY());"0101"))

is successfully and correctly executed in direct query mode.
When switching to Import mode it isn't considered valid.
Is it possible or some kind of mistake I've made?
If it is replicated, why such a behaviour?

sorry for bothering,

Many Thanks.

[v-chuncz-msft]

@RBugs,

You may use the following DAX.

Column =
DATE ( YEAR ( TODAY () ), 1, 1 )

[RBugs]

@v-chuncz-msftThanks for your answer.
I imagine there are many ways to achieve the same result, but that wasn't my point. I just noted a change in the behaviour of some functions when i step from direct query to import mode and i wanted to understand why such a behaviour is in place, if so. (what's its purpose?)