To fix this problem, you should make sure that you are using MSBuild 12.0, which comes with Visual Studio 2013, and not with MSBuild 4.0, which comes with the .NET 4.0 infrastructure.
Make sure your path does not include the .NET 4.0 framework, and then add MSBuild 12.0 to your path as follows:
SET PATH =% PATH%; "% ProgramFiles (x86)% \ MSBuild \ 12.0 \ Bin"
Another solution is to set the VisualStudioVersion property to 12.0 as follows:
MSBuild.exe My.sqlproj / p: VisualStudioVersion = 12.0
Note. The same error message appeared in many different versions of SSDT. This hotfix applies to Visual Studio 2013
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