It makes no difference to perl, and little difference to readability, but I generally prefer to use the first form.

I might use the second form if I were calling a method which is documented as taking a list of things, but I want to make it look clear that I'm specifically providing it the empty list. e.g.:

$town_crier->announce_statements(
  "The King is dead!",
  "Long live the king!",
);

...;

$town_crier->announce_statements();
[download]

But again it makes no difference to perl.