Reference link to external workbook field value using path with variables

I am developing a tool that uses multiple workbook with specific calculation but cross referencing to each other. Depending on the scope of using the tool on workbook may need to reference to an other. Therefore, I want to buildup the link path with different variables.

='https://itsazrmgrcompany.sharepoint.com/sites/Calculation/[Country]/[Year]/KPIDataAggregation.xlsx][Product]'!$N$187

In this example, the content of COUNTRY, YEAR, PRODUCT are variables taken from field values selected by a pull down menu. The value delivered from reference field N187 will adapt according to the content of the file with exactly the same format. 

Have tried various solution with INDIRECT, but get only error #REF

May there also be a restriction linking to file if those are placed on OneDrive/SharePoint (though testing files on local drive to not resolve it)

Thanks for advise and solution!