The typical use of @ISA is
package Foo;
require Bar;
our @ISA = qw/Bar/;
The base and parent pragmas both load the requested class and modify @ISA to include it:
package Foo;
use base qw/Bar/;
If you want multiple inheritance, you can supply more than one module to base or parent:
package Foo;
use parent qw/Bar Baz/; #@ISA is now ("Bar", "Baz");
The parent pragma is new as of Perl 5.10.1, but it is installable from CPAN if you have an older version of Perl.  It was created because the base pragma had become difficult to maintain due to "cruft that had accumulated in it."  You should not see a difference in the basic use between the two.