<!-- ng-repeat="user in vm.users" ng-repeat="profile in vm.profiles -->

<select class="form-control"
          ng-model="user.profile"
            ng-options="profile.name for profile in vm.profiles | filter: {name: '!{{user.profile.name}}'}"
              ng-value="{{user.profile.$id}}">
    <option value="">{{user.profile.name}}</option>
</select>