No. Any business expense must be 'Ordinary and Necessary' to be deductible; A timeshare does not pass either test.
1) If used for Client benefit, it would be classified as Entertainment - which is no longer deductible after 2017 changes.
2) If used for Employee benefit, it would be taxable compensation if for their recreational use, and Ownership neither Ordinary or Necessary for 'parties and meetings'.
If you pursue this, you would have to have (as a minimum) detailed records of Who used facilities, What specific business was conducted, and Why less costly venues would not be suitable.
