Theory of Zero-Bias Anomaly in Magnetic Tunnel Junctions: Inelastic   Tunneling via Impurities
  Using the closed-time path integral approach, we nonperturbatively study inelastic tunneling of electrons via magnetic impurities in the barrier accompanied by phonon emission in a magnetic tunnel junction. The spectrum density of phonon emission is found to show a power-law infrared singularity $\sim\omega^{-(1-g)}$ with $g$ the dimensionless electron-phonon coupling. As a consequence, the tunneling conductance $G(V)$ increases with bias voltage $| V|$ as $G(V)-G(0)\sim| V|^{2g}$, exhibiting a discontinuity in slope at V=0 for $g\le 0.5$. This theory can reproduce both cusp-like and non-cusp-like feature of the zero-bias anomaly of tunneling resistance and magnetoresistance widely observed in experiments. 
L. Sheng, D. Y. Xing and D. N. Sheng