Impax Laboratories has entered into a definitive agreement to sell its manufacturing facility in Taiwan to Bora Pharmaceuticals.    Under the terms of the agreement, Bora will purchase all of the issued share capital in Impax Taiwan and certain loans outstanding between Impax and Impax Taiwan for a total purchase price of $18.5 million. As a result of the sale, Impax expects to record a pre-tax impairment charge of approximately $70 to $80 million in the fourth quarter of this year.  ...